26 U.S.C. § 7202 — Willful failure to collect or pay over tax
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 73 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 851.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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