
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: 26USC6690]

 
                     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. 6690. Fraudulent statement or failure to furnish statement 
        to plan participant
        
    Any person required under section 6057(e) to furnish a statement to 
a participant 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 6057(e), or 
regulations prescribed thereunder, shall for each such act, or 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.

(Added Pub. L. 93-406, title II, Sec. 1031(b)(2)(A), Sept. 2, 1974, 88 
Stat. 946.)


                             Effective Date

    Section effective Sept. 2, 1974, see section 1034 of Pub. L. 93-406, 
set out as a note under section 6057 of this title.

                  Section Referred to in Other Sections

    This section is referred to in section 6057 of this title.
