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F E D E R A L R E G ISTE R , March 17, 1936
or in connection with any matter arising under, the internalrevenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or docu ment) be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned fo r not more than five years, or both, together with the costs of prosecution. (d ) Any person who willfully fails to pay, collect, or truth fully account for and pay over, any tax imposed by Titles IV, V, VI, V II, V III, and IX , or willfully attempts in. any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, col lected or accounted fo r and paid over, to be assessed and col lected in the same manner as taxes are assessed and col lected. No penalty shall be assessed under this subdivision fo r any offense fo r which a penalty may be assessed under authority of section 3176 o f the Revised Statutes, as amended, or for any offense fo r which a penalty has been recovered under section 3256 of the Revised Statutes. (e) Any person in possession of property, or rights to property, subject to distraint, upon which a levy has been made, shall, upon demand by the collector or deputy collec tor making such levy, surrender such property or rights to such collector or deputy, unless such property or right is, at the time of such demand, subject to an attachment or exe cution under any judicial process. Any person who fails or refuses to so surrender any of such property or rights shall be liable in his own person and estate to the United States in a sum equal to the value of the property or rights not so surrendered, but not exceeding the amount of the taxes (including penalties and interest) fo r the collection of which such levy has been made, together with costs and interest from the date of such levy. ( f ) The term “ person” as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. Section 10 of the act S ec . 10. Any person or any carrier which shall willfully fa il or refuse to make any report in accordance with this Act required by the Commissioner of Internal Revenue in the administration -of this Act, or which shall knowingly make any false or fraudulent statement or report in response to any report or statement required by this Act shall be pun ished on conviction by a fine of not less than $100 nor more than $10,000.
Section 35 of the Crim inal Code of the United States, as Amended S ec. 35. Whoever shall make or cause to be made or pre sent or cause to be presented, fo r payment or approval, to or by any person or officer in the civil, military, or naval service of the United States, or any department thereof, or any corporation in which the United States of America is a stockholder, any claim upon or against the Government the United States, or any department or officer thereof, or any corporation in which the United States of America is a stockholder, knowing such claim to be false, fictitious, or fraudulent; or whoever shall knowingly and willfully falsify or conceal or cover up by any trick, scheme, or device a material fact, or make or cause to be made any false or fraudulent statements or representations, or make or use or cause to be made or used any false bill, receipt, voucher, roll, account, claim, certificate, affidavit, or deposition, know ing the same to contain any fraudulent or fictitious state ment or entry, in any matter within the jurisdiction of any department or agency of the United States or of any corpo ration in which the United States of America is a stock holder; * * * ‘or whoever shall enter into any agree ment, combination, or conspiracy to defraud the Govern ment of the United States, or any department or officer thereof, or any corporation in which the United States of America is a stockholder, by obtaining or aiding to obtain
the payment or allowance of any false or fraudulent claim; * * * shall be fined not more than $10,000 or imprisoned not more than ten years, or both. * * * Section 8 (d ) of the act (d ) In the payment of any tax under this Act a fractional part of a cent shall be disregarded unless it amounts to onehalf cent or more, in which case it shall be increased to 1 cent. A r t . 606. When fractional part o f cent may be disre garded.— In the payment of taxes a fractional part of a cent shall be disregarded unless it amounts to one-half cent or more, in which case it shall be increased to 1 cent. Frac tional parts of a cent should not be disregarded in the com putation of taxes. Credit and Refund Section 6 of the act S ec . 6. I f more * * * than the correct amount of the tax imposed by sections 2 or 4 o f this Act is paid or deducted with respect to any compensation payment and the overpay ment * * * of the tax cannot be adjusted under sections 3 or 5, the amount of the overpayment shall be refunded
- * * in such manner and at such times (subject to the
statute of limitations properly applicable thereto) as may be prescribed by regulations under this Act as made by the Commissioner of Internal Revenue.
Section 1120 of the Revenue Act of 1926 made applicable by section 8 (c) of the act Sec. 1120. In the case of any overpayment or *overcollectiori of any tax imposed by Title * * * VI, the person making such overpayment or overcollection may take credit therefor against taxes due upon any monthly return, and shall make refund of any excessive amount collected by him upon proper application by the person entitled thereto. Section 3220 of United States Revised Statutes, as amended by section 1111 of the Revenue Act of 1926 and section 619 (b ) of the Revenue Act of 1928 Sec. 3220. Except as otherwise provided * * * the Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized to remit, refund, and pay back all taxes erroneously or illegally assessed or collected, all penalties collected without authority, and all taxes that appear to be unjustly assessed or excessive in amount or in any manner wrongfully collected; * * *, Section 607 of the Revenue Act of 1928 S ec . 607. Any tax (or any interest, penalty, additional
amount, or addition to such tax) assessed or paid (whether before or after the enactment of this Act) after the expira tion of the period of limitation properly applicable thereto shall be considered an overpayment and shall be credited or refunded to the taxpayer if claim therefor is filed within the period of limitation for filing such claim. Section 608 of the Revenue Act of 1928, as amended by section 509 of the Revenue Act of 1934 Sec. 608. A refund of any portion of an internal-revenue tax (or any interest, penalty, additional amount, or addition to such tax) made after the enactment of this Act, shall be considered erroneous— (a) if made after the expiration of the period of limitation fo r filing claim therefor, unless within such period claim was filed; or (b) in the case of a claim filed within the proper time and disallowed by the Commissioner after the enactment of this Act, if the refund was made after the expiration of the period of limitation for filing suit, unless— (1) within such period suit was begun by the taxpayer, or (2) within such period, the taxpayer and the Commis sioner agreed in writing to suspend the running of the statute of limitations fo r filing suit from the date of the agreement to the date of final decision in one or more
