26 U.S.C. § 5603 — Penalty relating to records, returns, and reports

(a) Fraudulent noncompliance Any person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, with intent to defraud the United States, must— (1) fail to keep that document or to make required entries therein; or (2) make any false entry in such document; or (3) cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document or any entry therein; or (4) hinder or obstruct any internal revenue officer from inspecting that document or taking any abstracts therefrom; or (5) fail or refuse to preserve or produce that document, as required by this chapter or regulations issued pursuant thereto; or who must, with intent to defraud the United States, cause or procure the same to be done, must be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense. (b) Failure to comply Any person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, otherwise than with intent to defraud the United States, must— (1) fail to keep that document or to make required entries therein; or (2) make any false entry in such document; or (3) cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document, or any entry therein, except as provided by this title or regulations issued pursuant thereto; or (4) hinder or obstruct any internal revenue officer from inspecting that document or taking any abstracts therefrom; or (5) fail to refuse to preserve or produce that document, as required by this chapter or regulations issued pursuant thereto; or who must, otherwise than with intent to defraud the United States, cause or procure the same to be done, must be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.