ADMISSIONS AND DUES (2) In the case of any overpayment or overcollection of any tax imposed by this chapter, the person making such overpayment or overcollection may take credit therefor against taxes due upon any return, and shall make refund of any excessive amount col- lected by him upon proper application by the person entitled thereto. (e) CROSS REFERENCE. For provisions requiring the tax so collected to be held as a special fund in trust for the United States, see section 3661. SEC. 1716. RETURNS. (a) REQUIREMENT. -Every person required under subsection (a) of section 1715 to collect the taxes imposed by this chapter shall make returns under oath, in duplicate, in such manner and containing such information as the Commissioner, with the approval of the Secretary, may, by regulation, prescribe. (b) TIME FOR FILING.-T he returns required under this section shall be made at such times as the Commissioner, with the approval of the Secretary, may, by regulation, prescribe. (c) PLACE FOR FILING. -T he returns provided for in this section shall be filed with the collector of the district in which the principal office or place of business is located. SEC. 1717 . ADDITION TO TAX IN CASE OF NONPAYMENT. If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 6 per centum per annum from the time when the tax became due until paid. SEC. 1718. PENALTIES. (a) Any person required under this chapter 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 pur- poses of the computation, assessment, or collection of any tax imposed by this chapter, 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, shall in addition to other penalties provided by law, be guilty of a misdemeanor and, upon 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 chapter to collect, account for and pay over any tax imposed by this chapter who willfully fails to collect or truthfully account for and pay over such tax, and any per- son who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. (c) Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by this chapter, or will- fully 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, collected, or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected. No penalty shall be assessed under this subsection for any offense for which a penalty may be assessed under authority of section 3612. (d) 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. 193
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