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2021 US Code
Title 26 - Internal Revenue Code
Subtitle F - Procedure and Administration
Chapter 75 - Crimes, Other Offenses, and Forfeitures
Subchapter B - Other Offenses
Sec. 7268 - Possession with intent to sell in fraud of law or to evade tax
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| 26 U.S.C. § 7268 (2021) |
| ยง7268. Possession with intent to sell in fraud of law or to evade tax |
|
Every person who shall have in his custody or possession any goods, wares, merchandise, articles, or objects on which taxes are imposed by law, for the purpose of selling the same in fraud of the internal revenue laws, or with design to avoid payment of the taxes imposed thereon, shall be liable to a penalty of $500 or not less than double the amount of taxes fraudulently attempted to be evaded. |
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(Aug. 16, 1954, ch. 736, 68A Stat. 865.) |
| United States Code, 2018 Edition, Supplement 3, 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 B - Other Offenses Sec. 7268 - Possession with intent to sell in fraud of law or to evade tax |
| section 7268 |
| 2021 |
| January 3, 2022 |
| No |
| standard |
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