$551 TITLE! 26,~-—·IA»’TEI€A gems or times required by law or regulations, shell, ie addi- pe ziee te ether penalties provided by law, be guiltrot a. misde— 2, meexwr am}, \1iT>0¤~ ®¤Vi0tiOH thetecf, be Hned not more phen $m,®w, et imprisoned for not more them cme year, or both, tat wgyetlaer with the crests of prosecution. (June 2, 1924, 4.01 (a Eg, m., e. 234, 5 1017 (nb, 43 Stat. 343,) · , é 32 1265. Failare to eellect, account fur, 0x·_ pay over certain th {mee.--—·Any pefseu required under the provisions df this title to ta: eezlect, eecémxt fer and pay over any tex imposed By the sections th. emamerated ie motion 1265 ot this title, who willfully fails to pu eexieet or iituthfully acccgnut for and pay oirer such tex, and su y;;;y·Qpe:‘s·0n who willfullymftempts in any manner` to evade or ·pa iiefeet any tax imwswl thereby er the payment; thereof, shell, su in addition te 0¥;l1er_pe:m1ties provided by law, be guilty of :1 `lai fehmy mad, upeu cpevictien thereof, be fined not more thang su $1<B,0{3G, cr imprisoned for not more than iiie years, or lboth, . · A together with the casts of p1·<>eecuti0¤._ (June 2, 1924, 4.01 tru p, 111*, c. 234,} 1617 (b), 43 Stat. 343.) 1 ‘ _ . - qr 1267. Aiding er assisting in false 1 or fraudulent returns; lsu peeglty.——-·~Amy· persce who willfully (1) aide or assists in the ev
- e·<—pemtien 0i·,_prese¤tati011 of a false _0r fraudulent return, to
leidevit, claim, or document, authorized or required by the $1* eternal-fevezzue laws, or (2) prqcures, counsels, or advises to; {ee preparation or presentation of such return; zzflidavitg claim, e· document, shall (whether ver cixot such falsity or fraud is ae with the knowledge er consent of the person authorized gp GU eguired to preserat“such‘return, uiiig1§vit, 'clalm, or document) A an e guilty of zrfeleuy and, upon ccnvijfition thereof, be Hped not fo; eereqthen $16,0020, or impriémxed for not more than five ycarg, ne x beth, together; with the costs of ”pi‘0secuti0¤.L. _ (June 2, 1924, Tk .1*51 p. m., c. 234, ‘§21017fi:), 43 Stet,343.) " 5 an 1268. Additienel ycnaity for `evading or failing jo collect, it) ed ee`fe:·1;h, certain texee.—~AnyJ_;>érs0u who willfully fai1s.t0_ Wl ey, collect, m··truthiuLly account for. and pay- over, any tax tit l::;¤·>>e»d, by sections _211 to 220, 223, 224, 761, 792 to _ 797, 3*,%, S3}, to S34·0t this title, or wi1lfully`ettempts%iu any memier OH > xévitdeé or defeat any such tex or the payment thereof, shall, GY z edditiee te other penalties provided by law, he liable to `u `_¤¤ malty oi the amount et the tux evaded, or not paid, collected ~¢i¤ c aecguetedg for and paid ever, to` be assessed and collected in 231 ae same meeneree taxes are assessed and eolleeted. —Nc_ pen- ·_ ‘ az; shell, beiaeeemd under this eeetimxj for any gdénse ter or hich e peuilty may be assessed under authority bt sections thi F and $98 er ter any . ekenee fer which a penalty has been st: >eevered_ undef eectio¤e=%0. (June 2, 1924, 4.01 p, mg, c. @4, ce 1917 {d), $3 Stat. 343.); 5 _ » no ,1269. Déegitiee; “ pérm."’·-——·—The term " perecm " as used ml 43 ctiame »¢*= te 1288 of, this title mcludw an et‘§ce1·· er emplbyee I ‘ a eerperatien er a meéber or employee of a mrtnerehip,. th: he as such e&ee1·, employee, 0:: member _\mde1• e duty tq 2, IN1'ERN4TIQN£gL C4 · . Bee Title 22, Foemcnq Bm.u·¤0Ns , NTERSTATB Cmmmt See Title 49, Taeueecerxxxou. mmirewe rum . _ See T`it1e 47, Tum mn, Tzpmu Z , Title 49, 'I‘u¤qrcera.+mios. e
- .41; 1e1·:v1ayus § 1272
rform the act in respect of which the violation occurs. (June 1924, 4.01 p. rn., c. 234, § 1017 (c), 43 Stat, 343.) · 1270. Failure to. pay, collect, account for, and pay over cerin tak, or to make returns ersupply information ;’ penaltya-— L) Any person required under sections 245, 252 to 254, 289, 297. 2, 369, 378, 419, 441 to 448, 450 to 452, 489, 508, 515, and 525 of is title, to pay, or to collect, account for and pay over any x, or required by law or regulations made under authority ereof to make a return or supply any information for the rposes of the computation, assessment, or collection of any ch tax, who fails to pay, collect, or truly account for and y over any such tax, make any such lreturneor supply any ch information at the time or times required by law or, regution shall in addition to other penalties provided by law be bject to a penalty of not more than $1,000. I ’ (b) Any person who willfullysefuses to pay, collect, or ily account for and pay over any such. tax, make such return i supply_·such.information at the time or times required by sv or regulation,_or who willfully attempts in any manner to ade such tax, shall be. guilty of a misdemeanor and in addition other penalties provided by law shall be 'dned not more than 0,000 or imprisoned for note more than one year, or both. ° gather with. the costs of prosecutiong · _ (c) Any Yperson who willfully refuses to pay, collect, or truly count for and pay overt any such, tax shall in addition to her penalties providedby law beliable to a penalty. of the mount of the tax evaded, or not paid, collected, or accountedf r and paidover, to be assessed and collected in. the same manr as taxes are. assessed and collected; lvooided, h.ow—eoe·r, lat no penalty shall be assessed under this subdivision for y offense for 'which a penalty may be assessed under authorr oftsections 97 and 98 of this ·title,_or for anyodense for 1i_ch a penalty has been recovered under section 260 of this le. . Q — s . (d) The term " person "· as- used in this section includes an icer or employee of a corporation o_r a· member or employee a partnership, who as such officer, employee, or member is oder. a duty to perform the act in respect of which the viola- »n occurs., (Feb. .24, 1919, c_. 18, § 1308, 40 Stat. 1143{Nov. ,_ 1921, ·c, 136, § 1302, 42 Stat. 309.) ·. g` ‘ _ 1271. Partial invalidity of title.———If any provision of any Acts . parts of Acts relating to internal-revenue taxes included in is title, or the application thereof to any person or circums.nces,.ls held invalid, the remainder of the Act, and the applition of such provision to other persons or circumstances, shall »t be aifected thereby. (June 2. 1924, 4.01 p. rn., c. 234, § 1103, ‘ Stat. 353.) 2 _ 1272. Citation:-v-Act June 2,1924, chapter 234, included ,_ in is title maybe cited as the “Revenue Act. of 19243*. (June 1924, 4.01 p. m.,,c. 234. § 1. 43 Staté, 253.) ` onraasnons 1 L ann Inrmcouusn DB Conixlsstort g BPQRTATIQN · _ p onus, ann RAOIOT5LmBAPHS`$ .
