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2018 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 75 - Crimes, Other Offenses, and Forfeitures
Subchapter A - Crimes
Part I - General Provisions
Sec. 7202 - Willful failure to collect or pay over tax
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26 U.S.C. § 7202 (2018) |
ยง7202. Willful failure to collect or pay over tax |
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. |
(Aug. 16, 1954, ch. 736, 68A Stat. 851.) |
United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
Bills and Statutes |
United States Code |
Y 1.2/5: |
Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES Subchapter A - Crimes PART I - GENERAL PROVISIONS Sec. 7202 - Willful failure to collect or pay over tax |
section 7202 |
2018 |
January 14, 2019 |
No |
standard |
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