Internal Revenue Code · 26 U.S.C.
§ 7204. Fraudulent statement or failure to make statement to employees
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. § 7204
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 95 words · about 1 min to read
- Cross-references
- cites 2; cited by 2 Code sections and 1 other regulation
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 furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051, or regulations prescribed thereunder, shall, for each such offense, 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.)
Cross-references
Computed from the citations in the text of Title 26 and 26 CFR.
This section cites 2 other sections
- § 6674 Fraudulent statement or failure to furnish statement to employee
- § 6051 Receipts for employees
Cited by 2 Code sections
- § 6051(f)(1)(B)(ii) Receipts for employees
- § 6674 Fraudulent statement or failure to furnish statement to employee
Cited in 1 regulation not issued under it
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
- § 7207 Fraudulent returns, statements, or other documents
- § 7208 Offenses relating to stamps