PUBLIC LAWS-CH. 120 -JUNE 9, 1943 respect of tax withheld pursuant to this subchapter who willfully furnishes a false or fraudulent receipt, or who willfully fails to fur- nish a receipt in the manner, at the time, and showing the information Ante, p. 137. required under section 1625, or regulations prescribed thereunder, shall for each such failure, upon conviction thereof be fined not more than $1,000, or imprisoned for not more than one year, or both. "(b) ADDITIONAL PENALTY.- In addition to the penalty provided by subsection (a) of this section, any person required under the pro- Ante, p. 137. visions of section 1625 to furnish a receipt in respect of tax withheld pursuant to this subchapter who willfully furnishes a false or fraud- ulent receipt, or who willfully fails to furnish a receipt in the man- ner, at the time, and showing the information required under section 1625, or regulations prescribed thereunder, shall for each such failure be subject to a civil penalty of not more than $50. "(c) FAILURE OF EMPLOYER TO FILE RETURN OR PAY TAX.- In case of any failure to make and file return or pay the tax required by this subchapter, within the time prescribed by law or prescribed by the Commissioner in pursuance of law, unless it is shown that such failure is due to reasonable cause and not due to willful neglect, the addi- tion to the tax shall not be less than $10. "(d) PENALTIES IN RESPECT OF WITHHOLDING EXEMPTION CERTIFI- CATEs. -Any individual required to supply information to his Ante, p. 135. employer under section 1622 (h) who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld Ane, p. 128 . under section 1622, shall, in lieu of any penalty otherwise provided, upon conviction thereof, be fined not more than $500, or imprisoned for not more than one year, or both. "SEC. 1627. OTHER LAWS APPLICABLE. "All provisions of law, including penalties, applicable with respect 63 Stat. 175. to the tax imposed by section 1400 shall, insofar as applicable and not supp. iI, 1400. inconsistent with the provisions of this subchapter, be applicable with o<t,p. 607. respect to the tax under this subchapter. "SUBCHAPTER E-GENERAL PROVISIONS "SEC. 1630. VERIFICATION OF RETURNS, ETC. "(a) POWER OF COMMISSIONER To REQUIRE. -The Commissioner, under regulations prescribed by him with the approval of the Secre- tary, may require that any return, statement, or other document required to be filed under this chapter shall contain or be verified by a written declaration that it is made under the penalties of perjury, and such declaration shall be in lieu of any oath otherwise required. "(b) PENALTIES. -Every person who willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that it is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter, shall be guilty of a felony, and, upon conviction thereof, shall be subject to the penalties prescribed for perjury in 5Stat. 1111. section 125 of the Criminal Code. 18 U.s.C. M. i Pot, p. 544. SEC. 1631. USE OF GOVERNMENT DEPOSITARIES IN CONNECTION WITH PAYMENT OF TAXES. "The Secretary may authorize incorporated banks or trust com- panies which are depositaries or financial agents of the United States to receive any taxes under this chapter in such manner, at such times, [57 STAT.
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