26 U.S.C. § 6674

Current through P.L. 118-106 (published on www.congress.gov on 10/04/2024)

Section 6674 - Fraudulent statement or failure to furnish statement to employee

In addition to the criminal penalty provided by section 7204, any person required under the provisions of section 6051 or 6053(b) to furnish a statement to an employee 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 6053(b), or regulations prescribed thereunder, shall for each such failure be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111.

26 U.S.C. § 6674

Aug. 16, 1954, ch. 736, 68A Stat. 828; Pub. L. 89-97, title III, §313(e)(2)(C), July 30, 1965, 79 Stat. 385.

EDITORIAL NOTES

AMENDMENTS1965-Pub. L. 89-97 substituted "6051 or 6053(b)" for "6051" wherever appearing.

STATUTORY NOTES AND RELATED SUBSIDIARIES

EFFECTIVE DATE OF 1965 AMENDMENT Amendment by section 313 of Pub. L. 89-97 applicable only with respect to tips received by employees after 1965, see section 313(f) of Pub. L. 89-97, set out as a note under section 6053 of this title.

person

The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.