26 U.S.C. § 7202

Section 7202 makes it a felony for any person required under this title to collect, account for, and pay over any tax imposed by this title to willfully fail to collect or truthfully account for and pay over such tax, and prescribes the maximum fine, term of imprisonment, and costs of prosecution.

Citation: 26 U.S.C. § 7202Jurisdiction: United StatesEffective: 1954-08-16

Codified text.

Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.

Editorial note — Source credits

Editorial commentary — not part of the primary text.

Editorial note. Source credit reproduced verbatim from the Office of the Law Revision Counsel, United States Code (current published text).

(Aug. 16, 1954, ch. 736, 68A Stat. 851.)

Revision history

1954-08-16 — Enacted as part of the Internal Revenue Code of 1954 (ch. 736, 68A Stat. 851).

Canonical source: Office of the Law Revision Counsel, United States Code, current published text (https://uscode.house.gov); GovInfo USCODE-2024-title26.