§ 7202. Willful failure to collect or pay over tax

81 words·~1 min read·/usc/title-26/section-7202

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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.)

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Aug. 16, 1954, ch. 736
68A Stat. 851

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§ 7202

Willful failure to collect or pay over tax

IRM×21

Fed. Reg.×3

ActAug. 16, 1954, ch. 736

Stat.68A Stat. 851

Cites 2Cited by 24 across 2 sources