
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: 26USC7207]

 
                     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. 7207. Fraudulent returns, statements, or other documents

    Any person who willfully delivers or discloses to the Secretary any 
list, return, account, statement, or other document, known by him to be 
fraudulent or to be false as to any material matter, shall be fined not 
more than $10,000 ($50,000 in the case of a corporation), or imprisoned 
not more than 1 year, or both. Any person required pursuant to 
subsection (b) of section 6047 or pursuant to subsection (d) of section 
6104 to furnish any information to the Secretary or any other person who 
willfully furnishes to the Secretary or such other person any 
information known by him to be fraudulent or to be false as to any 
material matter shall be fined not more than $10,000 ($50,000 in the 
case of a corporation), or imprisoned not more than 1 year, or both.

(Aug. 16, 1954, ch. 736, 68A Stat. 853; Pub. L. 87-792, Sec. 7(m)(3), 
Oct. 10, 1962, 76 Stat. 831; Pub. L. 91-172, title I, Sec. 101(e)(5), 
Dec. 30, 1969, 83 Stat. 524; Pub. L. 94-455, title XIX, 
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96-603, 
Sec. 1(d)(5), Dec. 28, 1980, 94 Stat. 3505; Pub. L. 97-248, title III, 
Sec. 329(d), Sept. 3, 1982, 96 Stat. 619; Pub. L. 98-369, div. A, title 
IV, Sec. 491(d)(51), July 18, 1984, 98 Stat. 852; Pub. L. 100-203, title 
X, Sec. 10704(c), Dec. 22, 1987, 101 Stat. 1330-463; Pub. L. 105-277, 
div. J, title I, Sec. 1004(b)(2)(E), Oct. 21, 1998, 112 Stat. 2681-890.)


                               Amendments

    1998--Pub. L. 105-277 struck out ``or (e)'' after ``subsection 
(d)''.
    1987--Pub. L. 100-203 inserted reference to subsec. (e) of section 
6104.
    1984--Pub. L. 98-369 struck out ``or (c)'' after ``subsection (b)''.
    1982--Pub. L. 97-248 substituted ``$10,000 ($50,000 in the case of a 
corporation)'' for ``$1,000'' wherever appearing.
    1980--Pub. L. 96-603 substituted ``subsection (b) or (c) of section 
6047 or pursuant to subsection (d) of section 6104'' for ``sections 
6047(b) or (c), 6056, or 6104(d)''.
    1976--Pub. L. 94-455 struck out ``or his delegate'' after 
``Secretary''.
    1969--Pub. L. 91-172 substituted ``sections 6047(b) or (c), 6056, or 
6104(d)'' for ``section 6047(b) or (c)''.
    1962--Pub. L. 87-792 inserted sentence providing that any person 
required pursuant to section 6047(b) or (c) to furnish any information 
to the Secretary or any other person who willfully furnishes to the 
Secretary or such other person any information known by him to be 
fraudulent or to be false as to any material matter shall be fined not 
more than $1,000, or imprisoned not more than 1 year, or both.


                    Effective Date of 1998 Amendment

    Amendment by Pub. L. 105-277 applicable to requests made after the 
later of Dec. 31, 1998, or the 60th day after the Secretary of the 
Treasury first issues the regulations referred to in section 6104(d)(4) 
of this title, see section 1004(b)(3) of Pub. L. 105-277, set out as a 
note under section 6104 of this title.


                    Effective Date of 1987 Amendment

    Amendment by Pub. L. 100-203 applicable to returns for years 
beginning after Dec. 31, 1986, and on and after Dec. 22, 1987, in case 
of applications submitted after July 15, 1987, or on or before July 15, 
1987, if the organization has a copy of the application on July 15, 
1987, see section 10704(d) of Pub. L. 100-203, set out as a note under 
section 6652 of this title.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 applicable to obligations issued after 
Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98-369, set out as a 
note under section 62 of title title.


                    Effective Date of 1982 Amendment

    Amendment by 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 1980 Amendment

    Amendment by Pub. L. 96-603 applicable to taxable years beginning 
after Dec. 31, 1980, see section 1(f) of Pub. L. 96-603, set out as a 
note under section 6033 of this title.


                    Effective Date of 1969 Amendment

    Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section 
101(k)(1) of Pub. L. 91-172, set out as an Effective Date note under 
section 4940 of this title.


                    Effective Date of 1962 Amendment

    Amendment by Pub. L. 87-792 applicable to taxable years beginning 
after Dec. 31, 1962, see section 8 of Pub. L. 87-792, set out as a note 
under section 22 of this title.

                  Section Referred to in Other Sections

    This section is referred to in sections 6013, 6531, 6685, 7303 of 
this title; title 7 section 12a.
