74TH CONGRESS . SESS . II. CH. 690. JUN E 22, 1936 .
170 3 SEC. 145. PENALTIES. (a) Any pe rson r equire d unde r this title to pay any tax, or required by law or regulations made under authority thereof to make a return, keep any records, or supply any information, for the purposes of the computation, assessment, or collection of any tax imposed by this title, who willfully fails to pay such tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations . shal l, in addit ion t o othe r penalties provided by law, be guilty of a misdemeanor and, upon Penalty conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution . (b) Any person required under this title to collect, account for, and pay over any tax impose d by this title, who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully attempts in any manner to eva de or defeat any tax imposed by this title or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon Penalty . conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, t ogether with the costs of prosecution . (c) The term "person" as used in this section includes an officer or employee of a corporatio n or a member or employee of a partner- ship, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs . SEC. 146 . CLO SI NG BY COMMISSIONER OF TAXABLE YEAR. (a) TAX IN JE OP AR DY .-If the Commissioner finds that a taxpayer designs quickly to depart from the United States or to remove his property therefrom, or to conceal himself or his property therein, or to do any other act tending to prejudice or to render wholly or partly ineffectual proceedings to collect the tax for the taxable year then last past or the taxable year then current unless such proceedings be brought without delay, the Commissioner shall declare the taxable period for such taxpayer immediately terminated and shall cause notice of such finding and declaration to be given the taxpayer, together with a demand for immediate payment of the tax for the taxable period so declared terminated and of the tax for the pre- ceding taxable year or so much of such tax as is unpaid, whether or not the time otherwi se allowed by law for filing r eturn and paying the tax has expired ; and such taxes shall thereupon become immedi- ately due and payable . In any proceeding in court br oug ht to enforce payment of taxes made due and payable by virtue of the provisions of this section the finding of the Commissioner, made as herein provided, whe ther made after notice to the taxpayer or not, shall be for all purposes presumptive evidence of the taxpayer's design . (b) SECURITY FOR P AY M EN T .-A taxpayer who is not in default in making any return or paying income, war-profits, o r excess-profits tax under any Act of Congress may furnish to the United States, under regulations to be prescribed by the Commissioner, with the approval of the Secretary, security approved by the Commissioner that he will duly make the return next thereafter required to be filed and pay the tax next thereafter required to be paid . The Com- missioner may approve and acce pt in like manner security for return and payment of taxes made due and payable by virtue of the pro- visions of this section, provided the taxpayer has paid in full all other income, war-profits, or excess-profits taxes due from him under any Act of Congress . Penalties . Willful failure to pay tax, make returns, etc . Willful failure to col- lect, etc ., tax ; evading payment, etc . "Person" defined. Clo si ng of ta xab le year . Tax in jeopardy. Immediate p ayment demand ed if Commis- si oner fin ds t axpa yer's acts prejudice collec- ti on . Notice of finding, demand, etc . Finding presumption of design . Sec urit y for ment . pay - Condition of accept.
