Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 5603
Penalty relating to records, returns, and reports
# (a) Fraudulent noncompliance
Any person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, with intent to defraud the United States, shall— (1) fail to keep any such document or to make required entries therein; or (2) make any false entry in such document; or (3) cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document or any entry therein; or (4) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or (5) fail or refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto; or who shall, with intent to defraud the United States, cause or procure the same to be done, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense.
# (b) Failure to comply
Any person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, otherwise than with intent to defraud the United States, shall— (1) fail to keep any such document or to make required entries therein; or (2) make any false entry in such document; or (3) cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document, or any entry therein, except as provided by this title or regulations issued pursuant thereto; or (4) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or (5) fail to refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto; or who shall, otherwise than with intent to defraud the United States, cause or procure the same to be done, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.
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Nearby sections (25 sections)
- 5553 · Supervision of premises and operations
- 5554 · Pilot operations
- 5555 · Records, statements, and returns
- 5556 · Regulations
- 5557 · Officers and agents authorized to investigate, issue search…
- 5558 · Authority of enforcement officers
- 5559 · Determinations
- 5560 · Other provisions applicable
- 5561 · Exemptions to meet the requirements of the national defense
- 5562 · Exemptions from certain requirements in cases of disaster
- 5601 · Criminal penalties
- 5602 · Penalty for tax fraud by distiller
- 5603 · Penalty relating to records, returns, and reports
- 5604 · Penalties relating to marks, brands, and containers
- 5605 · Penalty relating to return of materials used in the manufacture…
- 5606 · Penalty relating to containers of distilled spirits
- 5607 · Penalty and forfeiture for unlawful use, recovery, or…
- 5608 · Penalty and forfeiture for fraudulent claims for export drawback…
- 5609 · Destruction of unregistered stills, distilling apparatus,…
- 5610 · Disposal of forfeited equipment and material for distilling
- 5611 · Release of distillery before judgment
- 5612 · Forfeiture of taxpaid distilled spirits remaining on bonded…
- 5613 · Forfeiture of distilled spirits not closed, marked, or branded…
- 5614 · Burden of proof in cases of seizure of spirits
- 5615 · Property subject to forfeiture