
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC6674]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
  CHAPTER 68--ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE 
                                PENALTIES
 
                   Subchapter B--Assessable Penalties
 
                       PART I--GENERAL PROVISIONS
 
Sec. 6674. Fraudulent statement or failure to furnish statement 
        to employee
        
    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, 
Sec. 313(e)(2)(C), July 30, 1965, 79 Stat. 385.)


                               Amendments

    1965--Pub. L. 89-97 substituted ``6051 or 6053(b)'' for ``6051'' 
wherever appearing.


                    Effective Date of 1965 Amendment

    Amendment by section 313 of Pub. L. 89-97 applicable only with 
respect to tips received by employees after 1965, see section 313(f) of 
Pub. L. 89-97, set out as a note under section 6053 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 6051, 7204 of this title.
