§ 6674. Fraudulent statement or failure to furnish statement to employee
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In addition to the criminal penalty provided by section 7204, any person required under the provisions of section 6051 or 6053(b) to furnish a statement to an employee who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051 or 6053(b), or regulations prescribed thereunder, shall for each such failure be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111.
(Aug. 16, 1954, ch. 736, 68A Stat. 828; Pub. L. 89–97, title III, § 313(e)(2)(C), July 30, 1965, 79 Stat. 385.)
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U.S. Code
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- Aug. 16, 1954, ch. 736
- 68A Stat. 828
- Pub. L. 89–97, title III, § 313(e)(2)(C)
- 79 Stat. 385
- Pub. L. 89–97
- section 313 of Pub. L. 89–97
- section 313(f) of Pub. L. 89–97
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§ 6674
Fraudulent statement or failure to furnish statement to employee
Stat.×2
IRM×1
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 828
Pub. L.Pub. L. 89–97, title III, § 313(e)(2)(C)
Stat.79 Stat. 385
Pub. L.Pub. L. 89–97
Cites 8 · showing 6Cited by 3 across 2 sources