26 U.S.C. § 7211 — False statements to purchasers or lessees relating to tax
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 151 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
Whoever in connection with the sale or lease, or offer for sale or lease, of any article, or for the purpose of making such sale or lease, makes any statement, written or oral—
intended or calculated to lead any person to believe that any part of the price at which such article is sold or leased, or offered for sale or lease, consists of a tax imposed under the authority of the United States, or
ascribing a particular part of such price to a tax imposed under the authority of the United States,
knowing that such statement is false or that the tax is not so great as the portion of such price ascribed to such tax, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $1,000, or by imprisonment for not more than 1 year, or both.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 854.)
- 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.
all 0 arguments · sorted by: best
no arguments yet — make the first case