CH. 75
CRIMES, OTHER OFFENSES, AND FORFEITURES
851
CHAPTER 75—CRIMES, OTHER OFFENSES, AND FORFEITURES SUBCHAPTER A. Crimes. STTBCHAPTER B. Other offenses. SUBCHAPTER C. Forfeitures.
SuBCHAPTEB D. MiscellaEeous penalty and forfeiture provisions.
Subchapter A—Crimes Part I. General provisions. Part II. Penalties applicable to certain taxes.
PART I—GENERAL PROVISIONS Sec. 7201. Attempt to evade or defeat tax. Sec. 7202. Willful failure to collect or pay over tax. Sec. 7203. Willful failure to file return, supply information, or pay tax. Sec. 7204. Fraudulent statement or failure to make statement to employees. Sec. 7205. Fraudulent withholding exemption certificate or failure to supply information. Sec. 7206. Fraud and false statements. Sec. 7207. Fraudulent returns, statements, or other documents. Sec. 7208. Offenses relating to stamps. Sec. 7209. Unauthorized use or sale of stamps. Sec. 7210. Failure to obey summons. Sec, 7211. False statements to purchasers or lessees relating to tax. Sec. 7212. Attempts to interfere with administration of internal revenue laws. Sec. 7213. Unauthorized disclosure of information. Sec. 7214. Offenses by officers and employees of the United States. SEC. 7201. ATTEMPT TO EVADE OR DEFEAT TAX. Any p e r s o n w h o willfuUj a t t e m p t s i n any m a n n e r to e v a d e o r defeat any tax i m p o s e d by t h i s title o r the payment thereof shall, i n a d d i t i o n to other p e n a l t i e s provided by law, b e g u i l t y of a felony and, upon conviction thereof, shall b e fined not more than $10,000, o r i m p r i s o n e d not more than 5 year s, o r b o t h, to g e the r w i t h the costs of p r o s e c u t i o n. SEC. 7202. WILLFUL FAILURE TO COLLECT OR PAY OVER TAX. Any p e r s o n r e q u i r e d under t h i s title to collect, account for, and p a y over any tax i m p o s e d by t h i s title w h o willfully fails to collect or t r u t h f u l l y account for and p a y over s u c h tax shall, i n a d d i t i o n to other p e n a l t i e s provided by law, b e g u i l t y of a felony and, upon c o n v i c t i o n thereof, shall b e fined not more than $10,000, o r i m p r i s o n e d not more than 5 year s, o r b o t h, to g e the r w i t h the costs of p r o s e c u t i o n. SEC. 7203. WILLFUL FAILURE TO FILE RETURN, SUPPLY INFORMATION, OR PAY TAX. Any p e r s o n r e q u i r e d under t h i s title to p a y any e s t i m a t e d tax o r tax, or required by this title or by regulations m a d e under authority thereof to m a k e a r e t u r n (other tiian a r e t u r n r e q u i r e d under authority § 7203
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