26 U.S.C. § 7215 — Offenses with respect to collected taxes

(a) Penalty Any person who fails to comply with any provision of section 7512(b) must, in addition to any other penalties provided by law, be guilty of a misdemeanor, and, upon conviction of it, must be fined not more than $5,000, or imprisoned not more than one year, or both, together with the costs of prosecution.
(b) Exceptions This section does not apply:
(1) to any person, if such person shows that there was reasonable doubt as to
(A) whether the law required collection of tax, or
(B) who was required by law to collect tax, and
(2) to any person, if such person shows that the failure to comply with the provisions of section 7512(b) was due to circumstances beyond his control. For purposes of paragraph (2), a lack of funds existing immediately after the payment of wages (whether or not created by the payment of such wages) must not be considered to be circumstances beyond the control of a person.