§ 7212. Attempts to interfere with administration of internal revenue laws
241 words·~1 min read·
/usc/title-26/section-7212A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(a)Corrupt or forcible interference Whoever corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimidate or impede any officer or employee of the United States acting in an official capacity under this title, or in any other way corruptly or by force or threats of force (including any threatening letter or communication) obstructs or impedes, or endeavors to obstruct or impede, the due administration of this title, shall, upon conviction thereof, be fined not more than $5,000, or imprisoned not more than 3 years, or both, except that if the offense is committed only by threats of force, the person convicted thereof shall be fined not more than $3,000, or imprisoned not more than 1 year, or both. The term “threats of force”, as used in this subsection, means threats of bodily harm to the officer or employee of the United States or to a member of his family.
(b)Forcible rescue of seized property Any person who forcibly rescues or causes to be rescued any property after it shall have been seized under this title, or shall attempt or endeavor so to do, shall, excepting in cases otherwise provided for, for every such offense, be fined not more than $500, or not more than double the value of the property so rescued, whichever is the greater, or be imprisoned not more than 2 years.
(Aug. 16, 1954, ch. 736, 68A Stat. 855.)
Connections50 cite this
Cited by 50 sections · top 14
IRM
register
- NoticesDEPARTMENT OF JUSTICE
- NoticesNotice of proposed amendments to sentencing guidelines, policy statements, and commentary
- Presidential DocumentsNotice of: (A) promulgation of temporary, emergency amendments, effective May 1, 2001, for (1) offenses involving the manufacture, importation, exportation, or trafficking of “Ecstasy”; (2) offenses involving the manufacture, importation, or trafficking of amphetamine; (3) offenses involving the trafficking of certain List I chemicals that are used in the manufacture of methamphetamine; and (4) offenses involving peonage and human trafficking; and (B) submission to Congress of additional non-emergency amendments to the sentencing guidelines, effective November 1, 2001
2 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 855
Citation graph
cites case law
§ 7212
Attempts to interfere with administration of internal revenue laws
IRM×40
C.F.R.×6
Fed. Reg.×4
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 855
Cites 2Cited by 50 across 3 sources