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Internal Revenue Code (Title 26 U.S.C.)

26 U.S.C. § 5871

Penalties

Official textgovinfo.govlast amended

Any person who violates or fails to comply with any provision of this chapter shall, upon conviction, be fined not more than $10,000, or be imprisoned not more than ten years, or both.

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Nearby sections (25 sections)
  1. 5843 · Records and returns
  2. 5844 · Importation
  3. 5845 · Definitions
  4. 5846 · Other laws applicable
  5. 5847 · Effect on other laws
  6. 5848 · Restrictive use of information
  7. 5849 · Citation of chapter
  8. 5851 · Special (occupational) tax exemption
  9. 5852 · General transfer and making tax exemption
  10. 5853 · Transfer and making tax exemption available to certain…
  11. 5854 · Exportation of firearms exempt from transfer tax
  12. 5861 · Prohibited acts
  13. 5871 · Penalties
  14. 5872 · Forfeitures
  15. 5881 · Greenmail
  16. 5891 · Structured settlement factoring transactions
  17. 6001 · Notice or regulations requiring records, statements, and special…
  18. 6011 · General requirement of return, statement, or list
  19. 6012 · Persons required to make returns of income
  20. 6013 · Joint returns of income tax by husband and wife
  21. 6014 · Income tax return—tax not computed by taxpayer
  22. 6015 · Relief from joint and several liability on joint return
  23. 6016 · [§6016. Repealed. Pub. L. 90–364, title I, §103(a), June 28,…
  24. 6017 · Self-employment tax returns
  25. 6017A · [§6017A. Repealed. Pub. L. 101–239, title VII, §7711(b)(1),…
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