
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: 26USC9012]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
        Subtitle H--Financing of Presidential Election Campaigns
 
             CHAPTER 95--PRESIDENTIAL ELECTION CAMPAIGN FUND
 
Sec. 9012. Criminal penalties


(a) Excess expenses

    (1) It shall be unlawful for an eligible candidate of a political 
party for President and Vice President in a presidential election or any 
of his authorized committees knowingly and willfully to incur qualified 
campaign expenses in excess of the aggregate payments to which the 
eligible candidates of a major party are entitled under section 9004 
with respect to such election. It shall be unlawful for the national 
committee of a major party or minor party knowingly and willfully to 
incur expenses with respect to a presidential nominating convention in 
excess of the expenditure limitation applicable with respect to such 
committee under section 9008(d), unless the incurring of such expenses 
is authorized by the Commission under section 9008(d)(3).
    (2) Any person who violates paragraph (1) shall be fined not more 
than $5,000, or imprisoned not more than one year or both. In the case 
of a violation by an authorized committee, any officer or member of such 
committee who knowingly and willfully consents to such violation shall 
be fined not more than $5,000, or imprisoned not more than one year, or 
both.

(b) Contributions

    (1) It shall be unlawful for an eligible candidate of a major party 
in a presidential election or any of his authorized committees knowingly 
and willfully to accept any contribution to defray qualified campaign 
expenses, except to the extent necessary to make up any deficiency in 
payments received out of the fund on account of the application of 
section 9006(c), or to defray expenses which would be qualified campaign 
expenses but for subparagraph (C) of section 9002(11).
    (2) It shall be unlawful for an eligible candidate of a political 
party (other than a major party) in a presidential election or any of 
his authorized committees knowingly and willfully to accept and expend 
or retain contributions to defray qualified campaign expenses in an 
amount which exceeds the qualified campaign expenses incurred with 
respect to such election by such eligible candidate and his authorized 
committees.
    (3) Any person who violates paragraph (1) or (2) shall be fined not 
more than $5,000, or imprisoned not more than one year, or both. In the 
case of a violation by an authorized committee, any officer or member of 
such committee who knowingly and willfully consents to such violation 
shall be fined not more than $5,000, or imprisoned not more than one 
year, or both.

(c) Unlawful use of payments

    (1) It shall be unlawful for any person who receives any payment 
under section 9006, or to whom any portion of any payment received under 
such section is transferred, knowingly and willfully to use, or 
authorize the use of, such payment or such portion for any purpose other 
than--
        (A) to defray the qualified campaign expenses with respect to 
    which such payment was made, or
        (B) to repay loans the proceeds of which were used, or otherwise 
    to restore funds (other than contributions to defray qualified 
    campaign expenses which were received and expended) which were used, 
    to defray such qualified campaign expenses.

    (2) It shall be unlawful for the national committee of a major party 
or minor party which receives any payment under section 9008(b)(3) to 
use, or authorize the use of, such payment for any purpose other than a 
purpose authorized by section 9008(c).
    (3) Any person who violates paragraph (1) shall be fined not more 
than $10,000, or imprisoned not more than five years, or both.

(d) False statements, etc.

    (1) It shall be unlawful for any person knowingly and willfully--
        (A) to furnish any false, fictitious, or fraudulent evidence, 
    books, or information to the Commission under this subtitle, or to 
    include in any evidence, books, or information so furnished any 
    misrepresentation of a material fact, or to falsify or conceal any 
    evidence, books, or information relevant to a certification by the 
    Commission or an examination and audit by the Commission under this 
    chapter; or
        (B) to fail to furnish to the Commission any records, books, or 
    information requested by it for purposes of this chapter.

    (2) Any person who violates paragraph (1) shall be fined not more 
than $10,000, or imprisoned not more than five years, or both.

(e) Kickbacks and illegal payments

    (1) It shall be unlawful for any person knowingly and willfully to 
give or accept any kickback or any illegal payment in connection with 
any qualified campaign expense of eligible candidates or their 
authorized committees. It shall be unlawful for the national committee 
of a major party or minor party knowingly and willfully to give or 
accept any kickback or any illegal payment in connection with any 
expense incurred by such committee with respect to a presidential 
nominating convention.
    (2) Any person who violates paragraph (1) shall be fined not more 
than $10,000, or imprisoned not more than five years, or both.
    (3) In addition to the penalty provided by paragraph (2), any person 
who accepts any kickback or illegal payment in connection with any 
qualified campaign expense of eligible candidates or their authorized 
committees, or in connection with any expense incurred by the national 
committee of a major party or minor party with respect to a presidential 
nominating convention shall pay to the Secretary of the Treasury, for 
deposit in the general fund of the Treasury, an amount equal to 125 
percent of the kickback or payment received.

(f) Unauthorized expenditures and contributions

    (1) Except as provided in paragraph (2), it shall be unlawful for 
any political committee which is not an authorized committee with 
respect to the eligible candidates of a political party for President 
and Vice President in a presidential election knowingly and willfully to 
incur expenditures to further the election of such candidates, which 
would constitute qualified campaign expenses if incurred by an 
authorized committee of such candidates, in an aggregate amount 
exceeding $1,000.
    (2) This subsection shall not apply to (A) expenditures by a 
broadcaster regulated by the Federal Communications Commission, or by a 
periodical publication, in reporting the news or in taking editorial 
positions, or (B) expenditures by any organization described in section 
501(c) which is exempt from tax under section 501(a) in communicating to 
its members the views of that organization.
    (3) Any political committee which violates paragraph (1) shall be 
fined not more than $5,000, and any officer or member of such committee 
who knowingly and willfully consents to such violation and any other 
individual who knowingly and willfully violates paragraph (1) shall be 
fined not more than $5,000, or imprisoned not more than one year, or 
both.

(g) Unauthorized disclosure of information

    (1) It shall be unlawful for any individual to disclose any 
information obtained under the provisions of this chapter except as may 
be required by law.
    (2) Any person who violates paragraph (1) shall be fined not more 
than $5,000, or imprisoned not more than one year, or both.

(Added Pub. L. 92-178, title VIII, Sec. 801, Dec. 10, 1971, 85 Stat. 
570; amended Pub. L. 93-53, Sec. 6(c), July 1, 1973, 87 Stat. 139; Pub. 
L. 93-443, title IV, Secs. 404(c)(22), 406(b)(2)-(6), Oct. 15, 1974, 88 
Stat. 1293, 1296; Pub. L. 94-283, title III, Sec. 307(f), May 11, 1976, 
90 Stat. 502; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(C), Oct. 4, 
1976, 90 Stat. 1834.)


                               Amendments

    1976--Subsec. (b)(1). Pub. L. 94-283 substituted ``9006(c)'' for 
``9006(d)''.
    Subsec. (e)(3). Pub. L. 94-455 substituted ``Secretary of the 
Treasury'' for ``Secretary''.
    1974--Subsec. (a). Pub. L. 93-443, Sec. 406(b)(2), (3), struck out 
``campaign'' before ``expenses'' in heading and inserted in par. (1) 
provision making it unlawful for a national committee of a major or 
minor party knowingly and willfully to incur expenses with respect to a 
presidential nominating convention in excess of applicable expenditure 
limitation unless authorized by the Commission.
    Subsec. (c)(2), (3). Pub. L. 93-443, Sec. 406(b)(4), added par. (2) 
and redesignated former par. (2) as (3).
    Subsec. (d)(1). Pub. L. 93-443, Sec. 404(c)(22), substituted 
``Commission'' for ``Comptroller General'' wherever appearing and ``it'' 
for ``him''.
    Subsec. (e)(1). Pub. L. 93-443, Sec. 406(b)(6), inserted provision 
making it unlawful for a national committee of a major or minor party 
knowingly and willfully to give or accept any kickback or any illegal 
payment in connection with any expense of such committee with respect to 
a presidential nominating convention.
    Subsec. (e)(3). Pub. L. 93-443, Sec. 406(b)(6), inserted requirement 
of payment, by any person accepting any kickback or illegal payment in 
connection with any expense incurred by the national committee of a 
major or minor party with respect to a presidential nominating 
convention, to the Secretary for deposit in the general fund of the 
Treasury.
    1973--Subsec. (b)(1). Pub. L. 93-53 substituted section ``9006(d)'' 
for ``9006(c)''.


                    Effective Date of 1974 Amendment

    Amendment by Pub. L. 93-443 applicable with respect to taxable years 
beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93-443, 
set out as a note under section 431 of Title 2, The Congress.


                    Effective Date of 1973 Amendment

    Amendment by Pub. L. 93-53 applicable with respect to taxable years 
beginning after Dec. 31, 1972, see section 6(d) of Pub. L. 93-53, set 
out as a note under section 6096 of this title.
