
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7202]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                          Subchapter A--Crimes
 
                       PART I--GENERAL PROVISIONS
 
Sec. 7202. Willful failure to collect or pay over tax

    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.)

                  Section Referred to in Other Sections

    This section is referred to in section 7501 of this title.
