26 U.S.C. § 7204
Current through P.L. 118-107 (published on www.congress.gov on 11/21/2024)
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.
26 U.S.C. § 7204
- person
- The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.