Internal Revenue Code · 26 U.S.C.
§ 7211. False statements to purchasers or lessees relating to 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. § 7211
At a glance
Read from the text, the source credit and the official notes. Not part of the law.
- Status
- In force
- Length
- 2 subsections · 160 words · about 1 min to read
Whoever in connection with the sale or lease, or offer for sale or lease, of any article, or for the purpose of making such sale or lease, makes any statement, written or oral—
¶(1) intended or calculated to lead any person to believe that any part of the price at which such article is sold or leased, or offered for sale or lease, consists of a tax imposed under the authority of the United States, or
¶(2) ascribing a particular part of such price to a tax imposed under the authority of the United States,
knowing that such statement is false or that the tax is not so great as the portion of such price ascribed to such tax, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $1,000, or by imprisonment for not more than 1 year, or both.
(Aug. 16, 1954, ch. 736, 68A Stat. 854.)
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
- § 7207 Fraudulent returns, statements, or other documents
- § 7208 Offenses relating to stamps
- § 7209 Unauthorized use or sale of stamps
- § 7210 Failure to obey summons
- § 7211 False statements to purchasers or lessees relating to tax
- § 7212 Attempts to interfere with administration of internal revenue laws
- § 7213 Unauthorized disclosure of information
- § 7213A Unauthorized inspection of returns or return information
- § 7214 Offenses by officers and employees of the United States