CH. 75—CRIMES, OTHER OFFENSES, AND FORFEITURES
853
levy is authorized by section 6331, with intent to evade or defeat the assessment or collection of any tax imposed by this title; or (5)
COMPEOMISES
AND CLOSING A G R E E M E N T S. — I n
COimection
with any compromise under section 7122, or offer of such compromise, or in connection with any closing agreement under section 7121, or offer to enter into any such agreement, willfully— (A) CONCEALMENT OP PROPERTY.—Conceals from any officer or employee of the United States any property belonging to the estate of a taxpayer or other person Hable in respect of the tax, or (B)
WITHHOLDING, FALSIFYING, AND DESTROYING RECORDS.—
Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax; shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than 3 years, or both, together with the costs of prosecution. SEC. 7207. FRAUDULENT RETURNS, STATEMENTS, OR OTHER DOCUMENTS. Any person who willfully delivers or discloses to the Secretary or his delegate any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both. SEC. 7208. OFFENSES RELATING TO STAMPS. Any person who— (1) COUNTERFEITING.—With intent to defraud, alters, forges, makes, or counterfeits any stamp, coupon, ticket, book, or other device prescribed under authority of this title for the collection or payment of any tax imposed by this title, or sells, lends, or has in his possession any such altered, forged, or counterfeited stamp, coupon, ticket, book, or other device, or makes, uses, sells, or has in his possession any material in imitation of the material used in the manufacture of such stamp, coupon, ticket, book, or other device; or (2) MUTILATION OR REMOVAL.—Fraudulently cuts, tears, or removes from any vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this title, any adhesive stamp or the impression of any stamp, die, plate, or other article provided, made, or used in pursuance of this title; or (3) U S E
OF
MUTILATED,
INSUFFICIENT,
OR
COUNTERFEITED
STAMPS.—Fraudulently uses, joins, fixes, or places to, with, or upon any vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this title, (A) any adhesive stamp, or the impression of any stamp, die, plate,-or other article, which has been cut, torn, or removed from any other vellum, parchment, paper, instrument, writing, package, or article, upon which any tax is imposed by this title; or (B) any adhesive stamp or the impression of any stamp, die, plate, or other article of insufficient value; or (C) any forged or counterfeited stamp, or the impression of any forged or counterfeited stamp, die, plate, or other article; or § 7208(3)(C)
�
