
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: 26USC7211]

 
                     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. 7211. False statements to purchasers or lessees relating to 
        tax
        
    Whoever in connection with the sale or lease, or offer for sale or 
lease, of any article, or for the purpose of making such sale or lease, 
makes any statement, written or oral--
        (1) intended or calculated to lead any person to believe that 
    any part of the price at which such article is sold or leased, or 
    offered for sale or lease, consists of a tax imposed under the 
    authority of the United States, or
        (2) ascribing a particular part of such price to a tax imposed 
    under the authority of the United States,

knowing that such statement is false or that the tax is not so great as 
the portion of such price ascribed to such tax, shall be guilty of a 
misdemeanor and, upon conviction thereof, shall be punished by a fine of 
not more than $1,000, or by imprisonment for not more than 1 year, or 
both.

(Aug. 16, 1954, ch. 736, 68A Stat. 854.)
