
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: 26USC7215]

 
                     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. 7215. Offenses with respect to collected taxes


(a) Penalty

    Any person who fails to comply with any provision of section 7512(b) 
shall, in addition to any other penalties provided by law, be guilty of 
a misdemeanor, and, upon conviction thereof, shall be fined not more 
than $5,000, or imprisoned not more than one year, or both, together 
with the costs of prosecution.

(b) Exceptions

    This section shall not apply--
        (1) to any person, if such person shows that there was 
    reasonable doubt as to (A) whether the law required collection of 
    tax, or (B) who was required by law to collect tax, and
        (2) to any person, if such person shows that the failure to 
    comply with the provisions of section 7512(b) was due to 
    circumstances beyond his control.

For purposes of paragraph (2), a lack of funds existing immediately 
after the payment of wages (whether or not created by the payment of 
such wages) shall not be considered to be circumstances beyond the 
control of a person.

(Added Pub. L. 85-321, Sec. 2, Feb. 11, 1958, 72 Stat. 6; amended Pub. 
L. 97-248, title III, Secs. 307(a)(15), 308(a), Sept. 3, 1982, 96 Stat. 
590, 591; Pub. L. 98-67, title I, Sec. 102(a), Aug. 5, 1983, 97 Stat. 
369.)


                               Amendments

    1983--Subsec. (b). Pub. L. 98-67 repealed amendments made by Pub. L. 
97-248. See 1982 Amendment note below.
    1982--Subsec. (b). Pub. L. 97-248 provided that, applicable to 
payments of interest, dividends, and patronage dividends paid or 
credited after June 30, 1983, last sentence of subsec. (b) is amended to 
read as follows: ``For purposes of paragraph (2), a lack of funds 
existing immediately after the payment of wages or amounts subject to 
withholding under subchapter B of chapter 24 (whether or not created by 
the payment of such wages or amounts) shall not be considered to be 
circumstances beyond the control of a person.'' Section 102(a), (b) of 
Pub. L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A 
(Secs. 301-308) of title III of Pub. L. 97-248 as of the close of June 
30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] 
[this title] shall be applied and administered (subject to certain 
exceptions) as if such subtitle A (and the amendments made by such 
subtitle A) had not been enacted.
