26 U.S.C. § 7203 — Willful failure to file return, supply infor-

Page 3850 TITLE 26—INTERNAL REVENUE CODE § 7201 Sec. 7213A. Unauthorized inspection of returns or return information. 7214. Offenses by officers and employees of the United States. 7215. Offenses with respect to collected taxes. 7216. Disclosure or use of information by preparers of returns. 7217. Prohibition on executive branch influence over taxpayer audits and other investiga- tions. Editorial Notes AMENDMENTS 1998—Pub. L. 105–206, title I, § 1105(b), July 22, 1998, 112 Stat. 711, added item 7217. 1997—Pub. L. 105–35, § 2(b)(2), Aug. 5, 1997, 111 Stat. 1105, added item 7213A. 1982—Pub. L. 97–248, title III, § 357(b)(2), Sept. 3, 1982, 96 Stat. 646, struck out item 7217 ‘‘Civil damages for un- authorized disclosure of returns and return informa- tion’’. 1976—Pub. L. 94–455, title XII, § 1202(e)(2), Oct. 4, 1976, 90 Stat. 1687, added item 7217. 1971—Pub. L. 92–178, title III, § 316(b), Dec. 10, 1971, 85 Stat. 529, added item 7216. 1958—Pub. L. 85–321, § 3(b), Feb. 11, 1958, 72 Stat. 6, added item 7215. § 7201. Attempt to evade or defeat tax Any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof shall, in addi- tion to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution. (Aug. 16, 1954, ch. 736, 68A Stat. 851; Pub. L. 97–248, title III, § 329(a), Sept. 3, 1982, 96 Stat. 618.) Editorial Notes AMENDMENTS 1982—Pub. L. 97–248 substituted ‘‘$100,000 ($500,000 in the case of a corporation)’’ for ‘‘$10,000’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1982 AMENDMENT Pub. L. 97–248, title III, § 329(e), Sept. 3, 1982, 96 Stat. 619, provided that: ‘‘The amendments made by this sec- tion [amending this section and sections 7203, 7206, and 7207 of this title] shall apply to offenses committed after the date of the enactment of this Act [Sept. 3, 1982].’’ § 7202. Willful failure to collect or pay over tax 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 truth- fully 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 impris- oned not more than 5 years, or both, together with the costs of prosecution. (Aug. 16, 1954, ch. 736, 68A Stat. 851.) § 7203. Willful failure to file return, supply infor- mation, or pay tax Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such re- turn, keep such records, or supply such informa- tion, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a cor- poration), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with re- spect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting ‘‘felony’’ for ‘‘misdemeanor’’ and ‘‘5 years’’ for ‘‘1 year’’. (Aug. 16, 1954, ch. 736, 68A Stat. 851; Pub. L. 90–364, title I, § 103(e)(5), June 28, 1968, 82 Stat. 264; Pub. L. 97–248, title III, §§ 327, 329(b), Sept. 3, 1982, 96 Stat. 617, 618; Pub. L. 98–369, div. A, title IV, § 412(b)(9), July 18, 1984, 98 Stat. 792; Pub. L. 100–690, title VII, § 7601(a)(2)(B), Nov. 18, 1988, 102 Stat. 4504; Pub. L. 101–647, title XXXIII, § 3303(a), Nov. 29, 1990, 104 Stat. 4918.) Editorial Notes AMENDMENTS 1990—Pub. L. 101–647 substituted ‘‘substituting ‘fel- ony’ for ‘misdemeanor’ and’’ for ‘‘substituting’’. 1988—Pub. L. 100–690 inserted at end ‘‘In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by sub- stituting ‘5 years’ for ‘1 year’.’’ 1984—Pub. L. 98–369 struck out ‘‘(other than a return required under the authority of section 6015)’’ after ‘‘to make a return’’. 1982—Pub. L. 97–248, § 329(b), substituted ‘‘$25,000 ($100,000 in the case of a corporation)’’ for ‘‘$10,000’’. Pub. L. 97–248, § 327, inserted last sentence providing that, in the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such fail- ure if there is no addition to tax under section 6654 or 6655 with respect to such failure. 1968—Pub. L. 90–364 struck out reference to section 6016. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1990 AMENDMENT Pub. L. 101–647, title XXXIII, § 3303(c), Nov. 29, 1990, 104 Stat. 4918, provided that: ‘‘The amendment made by subsection (a) [amending this section] shall apply to actions, and failures to act, occurring after the date of the enactment of this Act [Nov. 29, 1990].’’ EFFECTIVE DATE OF 1988 AMENDMENT Amendment by Pub. L. 100–690 applicable to actions after Nov. 18, 1988, see section 7601(a)(3) of Pub. L. 100–690, set out as a note under section 6050I of this title. EFFECTIVE DATE OF 1984 AMENDMENT Amendment by Pub. L. 98–369 applicable with respect to taxable years beginning after Dec. 31, 1984, see sec- tion 414(a)(1) of Pub. L. 98–369, set out as a note under section 6654 of this title. Page 3851 TITLE 26—INTERNAL REVENUE CODE § 7206 EFFECTIVE DATE OF 1982 AMENDMENT Amendment by section 329(b) of Pub. L. 97–248 appli- cable to offenses committed after Sept. 3, 1982, see sec- tion 329(e) of Pub. L. 97–248, set out as a note under sec- tion 7201 of this title. EFFECTIVE DATE OF 1968 AMENDMENT Amendment by Pub. L. 90–364 applicable with respect to taxable years beginning after Dec. 31, 1967, except as provided by section 104 of Pub. L. 90–364, see section 103(f) of Pub. L. 90–364, set out as a note under section 243 of this title. § 7204. Fraudulent statement or failure to make statement to employees In lieu of any other penalty provided by law (except the penalty provided by section 6674) any person required under the provisions of section 6051 to furnish a statement who willfully fur- nishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the informa- tion required under section 6051, or regulations prescribed thereunder, shall, for each such of- fense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both. (Aug. 16, 1954, ch. 736, 68A Stat. 852.) § 7205. Fraudulent withholding exemption certifi- cate or failure to supply information (a) Withholding on wages Any individual required to supply information to his employer under section 3402 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under section 3402, shall, in addition to any other penalty provided by law, upon convic- tion thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both. (b) Backup withholding on interest and divi- dends If any individual willfully makes a false cer- tification under paragraph (1) or (2)(C) of section 3406(d), then such individual shall, in addition to any other penalty provided by law, upon convic- tion thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both. (Aug. 16, 1954, ch. 736, 68A Stat. 852; Pub. L. 89–368, title I, § 101(e)(5), Mar. 15, 1966, 80 Stat. 62; Pub. L. 97–34, title VII, § 721(b), Aug. 13, 1981, 95 Stat. 341; Pub. L. 97–248, title III, §§ 306(b), 308(a), Sept. 3, 1982, 96 Stat. 588, 591; Pub. L. 98–67, title I, §§ 102(a), 107(b), Aug. 5, 1983, 97 Stat. 369, 382; Pub. L. 98–369, div. A, title I, § 159(a), July 18, 1984, 98 Stat. 696; Pub. L. 101–239, title VII, § 7711(b)(2), Dec. 19, 1989, 103 Stat. 2393.) Editorial Notes AMENDMENTS 1989—Subsec. (b). Pub. L. 101–239 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as fol- lows: ‘‘If any individual willfully makes— ‘‘(1) any false certification or affirmation on any statement required by a payor in order to meet the due diligence requirements of section 6676(b), or ‘‘(2) a false certification under paragraph (1) or (2)(C) of section 3406(d), then such individual shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.’’ 1984—Pub. L. 98–369 in subsecs. (a) and (b) substituted ‘‘in addition to’’ for ‘‘in lieu of’’ and struck out ref- erence to penalty under section 6682 after ‘‘penalty pro- vided by law’’. 1983—Pub. L. 98–67 designated existing provisions as subsec. (a), added subsec. (b), and repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below. 1982—Pub. L. 97–248 provided that, applicable to pay- ments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, this section is amended by designating the existing provisions as sub- sec. (a) with a heading of ‘‘Withholding on wages’’, and by adding a new subsec. (b). Section 102(a), (b) of Pub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed sub- title A (§§ 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 ap- plied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted. Subsec. (b), re- ferred to above, read as follows: ‘‘(b) Withholding of interest and dividends ‘‘Any person who— ‘‘(1) willfully files an exemption certificate with any payor under section 3452(f)(1)(A), which is known by him to be fraudulent or to be false as to any material matter, or ‘‘(2) is required to furnish notice under section 3452(f)(1)(B), and willfully fails to furnish such no- tice in the manner and at the time required pursu- ant to section 3452(f)(1)(B) or the regulations pre- scribed thereunder, shall, in lieu of any penalty otherwise provided, upon conviction thereof, be fined not more than $500, or imprisoned not more than 1 year, or both.’’ 1981—Pub. L. 97–34 substituted ‘‘$1,000’’ for ‘‘$500’’. 1966—Pub. L. 89–368 substituted ‘‘section 3402’’ and ‘‘any other penalty provided by law (except the penalty provided by section 6682)’’ for ‘‘section 3402(f)’’ and ‘‘any penalty otherwise provided’’ respectively. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 1989 AMENDMENT Amendment by Pub. L. 101–239 applicable to returns and statements the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7711(c) of Pub. L. 101–239, set out as a note under section 6721 of this title. EFFECTIVE DATE OF 1984 AMENDMENT Pub. L. 98–369, div. A, title I, § 159(b), July 18, 1984, 98 Stat. 696, provided that: ‘‘The amendments made by this section [amending this section] shall apply to ac- tions and failures to act occurring after the date of the enactment of this Act [July 18, 1984].’’ EFFECTIVE DATE OF 1983 AMENDMENT Amendment by section 107(b) of Pub. L. 98–67 effec- tive Aug. 5, 1983, see section 110(c) of Pub. L. 98–67, set out as a note under section 31 of this title. EFFECTIVE DATE OF 1981 AMENDMENT Amendment by Pub. L. 97–34 applicable to acts and failures to act after Dec. 31, 1981, see section 721(d) of Pub. L. 97–34, set out as a note under section 6682 of this title. § 7206. Fraud and false statements Any person who— (1) Declaration under penalties of perjury Willfully makes and subscribes any return, statement, or other document, which contains