Internal Revenue Code · 26 U.S.C.
§ 7202. Willful failure to collect or pay over tax
Official text, no changes From the Office of the Law Revision Counsel, release point 119-121 (current through Public Law 119-121 (October 9, 2026)). Compare it with the official text at uscode.house.gov (external site).
Cite as 26 U.S.C. § 7202
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 82 words · about 1 min to read
- Cross-references
- cites 0; cited by 1 Code section and 0 other regulations
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.
(Aug. 16, 1954, ch. 736, 68A Stat. 851.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
Cited by 1 Code section
Where it sits in the Code
- Subtitle F Procedure and Administration
- Chapter 75 CRIMES, OTHER OFFENSES, AND FORFEITURES
- Subchapter A Crimes
- Part I GENERAL PROVISIONS
Nearby sections
- § 7201 Attempt to evade or defeat tax
- § 7202 Willful failure to collect or pay over tax
- § 7203 Willful failure to file return, supply information, or pay tax
- § 7204 Fraudulent statement or failure to make statement to employees
- § 7205 Fraudulent withholding exemption certificate or failure to supply information
- § 7206 Fraud and false statements