26 U.S.C. § 7210 — Failure to obey summons
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 71 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Any person who, being duly summoned to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under sections 6420(e)(2), 6421(g)(2), 6427(j)(2), 7602, 7603, and 7604(b), neglects to appear or to produce such books, accounts, records, memoranda, or other papers, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both, together with costs of prosecution.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 854; Apr. 2, 1956, ch. 160, § 4(h), 70 Stat. 91; June 29, 1956, ch. 462, title II, § 208(d)(3), 70 Stat. 396; Pub. L. 89–44, title II, § 202(c)(4), June 21, 1965, 79 Stat. 139; Pub. L. 91–258, title II, § 207(d)(9), May 21, 1970, 84 Stat. 249; Pub. L. 94–530, § 1(c)(6), Oct. 17, 1976, 90 Stat. 2488; Pub. L. 95–599, title V, § 505(c)(5), Nov. 6, 1978, 92 Stat. 2760; Pub. L. 96–223, title II, § 232(d)(4)(E), Apr. 2, 1980, 94 Stat. 278; Pub. L. 97–424, title V, § 515(b)(12), Jan. 6, 1983, 96 Stat. 2182; Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G), July 18, 1984, 98 Stat. 1007; Pub. L. 99–514, title XVII, § 1703(e)(2)(G), Oct. 22, 1986, 100 Stat. 2778; Pub. L. 100–647, title I, § 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1956Amended · Act of Apr. 2, 1956, ch. 160 · 70 Stat. 91
- 1956Amended · Act of June 29, 1956, ch. 462 · 70 Stat. 396
- 1965Amended · Pub. L. 89-44 · 79 Stat. 139
- 1970Amended · Pub. L. 91-258 · 84 Stat. 249
- 1976Amended · Pub. L. 94-530 · 90 Stat. 2488
- 1978Amended · Pub. L. 95-599 · 92 Stat. 2760
- 1980Amended · Pub. L. 96-223 · 94 Stat. 278
- 1983Amended · Pub. L. 97-424 · 96 Stat. 2182
- 1984Amended · Pub. L. 98-369 · 98 Stat. 1007
- 1986Amended · Pub. L. 99-514 · 100 Stat. 2778
- 1988Amended · Pub. L. 100-647 · 102 Stat. 3576, 3577
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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