US Laws, Codes, Statutes & Cases

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[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
  January 24, 2002 and December 19, 2002]
[CITE: 18USC2075]

 
                 TITLE 18--CRIMES AND CRIMINAL PROCEDURE
 
                             PART I--CRIMES
 
                    CHAPTER 101--RECORDS AND REPORTS
 
Sec. 2075. Officer failing to make returns or reports

    Every officer who neglects or refuses to make any return or report 
which he is required to make at stated times by any Act of Congress or 
regulation of the Department of the Treasury, other than his accounts, 
within the time prescribed by such Act or regulation, shall be fined 
under this title.

(June 25, 1948, ch. 645, 62 Stat. 796; Pub. L. 107-273, div. B, title 
IV, Sec. 4002(d)(1)(C)(ii), Nov. 2, 2002, 116 Stat. 1809.)


                      Historical and Revision Notes

    Based on title 18, U.S.C., 1940 ed., Sec. 188, (Mar. 4, 1909, ch. 
321, Sec. 101, 35 Stat. 1107).


                               Amendments

    2002--Pub. L. 107-273 substituted ``under this title'' for ``not 
more than $1,000''.