
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: 26USC7203]

 
                     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. 7203. Willful failure to file return, supply information, 
        or pay tax
        
    Any person required under this title to pay any estimated tax or 
tax, or required by this title or by regulations made under authority 
thereof to make a return, keep any records, or supply any information, 
who willfully fails to pay such estimated tax or tax, make such return, 
keep such records, or supply such information, at the time or times 
required by law or regulations, shall, in addition to other penalties 
provided by law, be guilty of a misdemeanor and, upon conviction 
thereof, shall be fined not more than $25,000 ($100,000 in the case of a 
corporation), or imprisoned not more than 1 year, or both, together with 
the costs of prosecution. In the case of any person with respect to whom 
there is a failure to pay any estimated tax, this section shall not 
apply to such person with respect to such failure if there is no 
addition to tax under section 6654 or 6655 with respect to such failure. 
In the case of a willful violation of any provision of section 6050I, 
the first sentence of this section shall be applied by substituting 
``felony'' for ``misdemeanor'' and ``5 years'' for ``1 year''.

(Aug. 16, 1954, ch. 736, 68A Stat. 851; Pub. L. 90-364, title I, 
Sec. 103(e)(5), June 28, 1968, 82 Stat. 264; Pub. L. 97-248, title III, 
Secs. 327, 329(b), Sept. 3, 1982, 96 Stat. 617, 618; Pub. L. 98-369, 
div. A, title IV, Sec. 412(b)(9), July 18, 1984, 98 Stat. 792; Pub. L. 
100-690, title VII, Sec. 7601(a)(2)(B), Nov. 18, 1988, 102 Stat. 4504; 
Pub. L. 101-647, title XXXIII, Sec. 3303(a), Nov. 29, 1990, 104 Stat. 
4918.)


                               Amendments

    1990--Pub. L. 101-647 substituted ``substituting `felony' for 
`misdemeanor' and'' for ``substituting''.
    1988--Pub. L. 100-690 inserted at end ``In the case of a willful 
violation of any provision of section 6050I, the first sentence of this 
section shall be applied by substituting `5 years' for `1 year'.''
    1984--Pub. L. 98-369 struck out ``(other than a return required 
under the authority of section 6015)'' after ``to make a return''.
    1982--Pub. L. 97-248, Sec. 329(b), substituted ``$25,000 ($100,000 
in the case of a corporation)'' for ``$10,000''.
    Pub. L. 97-248, Sec. 327, inserted last sentence providing that, in 
the case of any person with respect to whom there is a failure to pay 
any estimated tax, this section shall not apply to such person with 
respect to such failure if there is no addition to tax under section 
6654 or 6655 with respect to such failure.
    1968--Pub. L. 90-364 struck out reference to section 6016.


                    Effective Date of 1990 Amendment

    Section 3303(c) of Pub. L. 101-647 provided that: ``The amendment 
made by subsection (a) [amending this section] shall apply to actions, 
and failures to act, occurring after the date of the enactment of this 
Act [Nov. 29, 1990].''


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-690 applicable to actions after Nov. 18, 
1988, see section 7601(a)(3) of Pub. L. 100-690, set out as a note under 
section 6050I of this title.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 applicable with respect to taxable years 
beginning after Dec. 31, 1984, see section 414(a)(1) of Pub. L. 98-369, 
set out as a note under section 6654 of this title.


                    Effective Date of 1982 Amendment

    Amendment by section 329(b) of Pub. L. 97-248 applicable to offenses 
committed after Sept. 3, 1982, see section 329(e) of Pub. L. 97-248, set 
out as a note under section 7201 of this title.


                    Effective Date of 1968 Amendment

    Amendment by Pub. L. 90-364 applicable with respect to taxable years 
beginning after Dec. 31, 1967, except as provided by section 104 of Pub. 
L. 90-364, see section 103(f) of Pub. L. 90-364, set out as a note under 
section 243 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 5684, 6038, 6038A, 6046A, 
6686, 6698 of this title; title 7 section 12a; title 18 section 3237.
