
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: 26USC7204]

 
                     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. 7204. Fraudulent statement or failure to make statement to 
        employees
        
    In lieu of any other penalty provided by law (except the penalty 
provided by section 6674) any person required under the provisions of 
section 6051 to furnish a statement 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 regulations prescribed thereunder, shall, for each such 
offense, upon conviction thereof, be fined not more than $1,000, or 
imprisoned not more than 1 year, or both.

(Aug. 16, 1954, ch. 736, 68A Stat. 852.)

                  Section Referred to in Other Sections

    This section is referred to in sections 6051, 6674 of this title; 
title 7 section 12a.
