§ 7211. False statements to purchasers or lessees relating to tax
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/usc/title-26/section-7211A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Whoever in connection with the sale or lease, or offer for sale or lease, of any article, or for the purpose of making such sale or lease, makes any statement, written or oral—
(1)intended or calculated to lead any person to believe that any part of the price at which such article is sold or leased, or offered for sale or lease, consists of a tax imposed under the authority of the United States, or
(2)ascribing a particular part of such price to a tax imposed under the authority of the United States,
knowing that such statement is false or that the tax is not so great as the portion of such price ascribed to such tax, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $1,000, or by imprisonment for not more than 1 year, or both.
(Aug. 16, 1954, ch. 736, 68A Stat. 854.)
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- Aug. 16, 1954, ch. 736
- 68A Stat. 854
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§ 7211
False statements to purchasers or lessees relating to tax
IRM×5
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 854
Cites 2Cited by 5 across 1 source