26 U.S.C. § 7204 — Fraudulent statement or failure to make statement to employees
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 86 words · no verdicts yet
This section addresses fraudulent statement or failure to make statement to employees. It provides the rules stated in the section, including its conditions, duties, permissions, and exceptions. In lieu of any other penalty provided by law (except the penalty provided by section 6674) any person required under the provisions of section 6051 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in…
In lieu of any other penalty provided by law (except the penalty provided by section 6674) any person required under section 6051 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051, or regulations prescribed under it, must, for each such offense, upon conviction of it, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
In lieu of any other penalty provided by law (except the penalty provided by section 6674) any person required under the provisions of section 6051 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051, or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 852.)
- 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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