
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: 26USC7210]

 
                     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. 7210. Failure to obey summons

    Any person who, being duly summoned to appear to testify, or to 
appear and produce books, accounts, records, memoranda, or other papers, 
as required under sections 6420(e)(2), 6421(g)(2), 6427(j)(2), 7602, 
7603, and 7604(b), neglects to appear or to produce such books, 
accounts, records, memoranda, or other papers, shall, upon conviction 
thereof, be fined not more than $1,000, or imprisoned not more than 1 
year, or both, together with costs of prosecution.

(Aug. 16, 1954, ch. 736, 68A Stat. 854; Apr. 2, 1956, ch. 160, 
Sec. 4(h), 70 Stat. 91; June 29, 1956, ch. 462, title II, 
Sec. 208(d)(3), 70 Stat. 396; Pub. L. 89-44, title II, Sec. 202(c)(4), 
June 21, 1965, 79 Stat. 139; Pub. L. 91-258, title II, Sec. 207(d)(9), 
May 21, 1970, 84 Stat. 249; Pub. L. 94-530, Sec. 1(c)(6), Oct. 17, 1976, 
90 Stat. 2488; Pub. L. 95-599, title V, Sec. 505(c)(5), Nov. 6, 1978, 92 
Stat. 2760; Pub. L. 96-223, title II, Sec. 232(d)(4)(E), Apr. 2, 1980, 
94 Stat. 278; Pub. L. 97-424, title V, Sec. 515(b)(12), Jan. 6, 1983, 96 
Stat. 2182; Pub. L. 98-369, div. A, title IX, Sec. 911(d)(2)(G), July 
18, 1984, 98 Stat. 1007; Pub. L. 99-514, title XVII, Sec. 1703(e)(2)(G), 
Oct. 22, 1986, 100 Stat. 2778; Pub. L. 100-647, title I, 
Sec. 1017(c)(9), (12), Nov. 10, 1988, 102 Stat. 3576, 3577.)


                               Amendments

    1988--Pub. L. 100-647, Sec. 1017(c)(12), made technical correction 
to language of Pub. L. 99-514, Sec. 1703(e)(2)(G), see 1986 Amendment 
note below.
    Pub. L. 100-647, Sec. 1017(c)(9), substituted ``6421(g)(2)'' for 
``6421(f)(2)''.
    1986--Pub. L. 99-514, as amended by Pub. L. 100-647, 
Sec. 1017(c)(12), substituted ``6427(j)(2)'' for ``6427(i)(2)''.
    1984--Pub. L. 98-369 substituted ``6427(i)(2)'' for ``6427(h)(2)''.
    1983--Pub. L. 97-424 struck out ``6424(d)(2),'' after 
``6421(f)(2),''.
    1980--Pub. L. 96-223 substituted ``6427(h)(2)'' for ``6427(g)(2)''.
    1978--Pub. L. 95-599 substituted ``6427(g)(2)'' for ``6427(f)(2)''.
    1976--Pub. L. 94-530 substituted ``6427(f)(2)'' for ``6427(e)(2)''.
    1970--Pub. L. 91-258 inserted reference to section 6427(e)(2).
    1965--Pub. L. 89-44 inserted reference to section 6424(d)(2) of this 
title.
    1956--Act June 29, 1956, inserted reference to section 6421(f)(2) of 
this title.
    Act Apr. 2, 1956, inserted reference to section 6420(e)(2) of this 
title.


                    Effective Date of 1988 Amendment

    Amendment by Pub. L. 100-647 effective, except as otherwise 
provided, as if included in the provision of the Tax Reform Act of 1986, 
Pub. L. 99-514, to which such amendment relates, see section 1019(a) of 
Pub. L. 100-647, set out as a note under section 1 of this title.


                    Effective Date of 1986 Amendment

    Amendment by Pub. L. 99-514 applicable to gasoline removed (as 
defined in section 4082 of this title as amended by section 1703 of Pub. 
L. 99-514) after Dec. 31, 1987, see section 1703(h) of Pub. L. 99-514, 
set out as a note under section 4081 of this title.


                    Effective Date of 1984 Amendment

    Amendment by Pub. L. 98-369 effective Aug. 1, 1984, see section 
911(e) of Pub. L. 98-369, set out as a note under section 6427 of this 
title.


                    Effective Date of 1983 Amendment

    Amendment by Pub. L. 97-424 applicable with respect to articles sold 
after Jan. 6, 1983, see section 515(c) of Pub. L. 97-424, set out as a 
note under section 34 of this title.


                    Effective Date of 1980 Amendment

    Amendment by Pub. L. 96-223 effective Jan. 1, 1979, see section 
232(h)(2) of Pub. L. 96-223, set out as a note under section 6427 of 
this title.


                    Effective Date of 1978 Amendment

    Amendment by Pub. L. 95-599 effective Jan. 1, 1979, see section 
505(d) of Pub. L. 95-599, set out as a note under section 6427 of this 
title.


                    Effective Date of 1976 Amendment

    Amendment by Pub. L. 94-530 effective Oct. 1, 1976, see section 1(d) 
of Pub. L. 94-530, set out as a note under section 4041 of this title.


                    Effective Date of 1970 Amendment

    Amendment by Pub. L. 91-258 effective July 1, 1970, see section 
211(a) of Pub. L. 91-258, set out as a note under section 4041 of this 
title.


                    Effective Date of 1965 Amendment

    Amendment by Pub. L. 89-44 effective Jan. 1, 1966, see section 
701(a)(1), (2), of Pub. L. 89-44, set out as a note under section 4161 
of this title.


                    Effective Date of 1956 Amendment

    Amendment by act June 29, 1956, effective June 29, 1956, see section 
211 of act June 29, 1956, set out as a note under section 4041 of this 
title.

                  Section Referred to in Other Sections

    This section is referred to in section 7604 of this title.
