Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7205
Fraudulent withholding exemption certificate or failure to supply information
# (a)
Withholding on wages Any individual required to supply information to his employer under section 3402 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 under section 3402, shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
# (b)
Backup withholding on interest and dividends If any individual willfully makes a false certification under paragraph (1) or (2)(C) of section 3406(d), then such individual shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
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Nearby sections (25 sections)
- 7012 · Cross references
- 7101 · Form of bonds
- 7102 · Single bond in lieu of multiple bonds
- 7103 · Cross references—Other provisions for bonds
- 7121 · Closing agreements
- 7122 · Compromises
- 7123 · Appeals dispute resolution procedures
- 7124 · Cross references
- 7201 · Attempt to evade or defeat tax
- 7202 · Willful failure to collect or pay over tax
- 7203 · Willful failure to file return, supply information, or pay tax
- 7204 · Fraudulent statement or failure to make statement to employees
- 7205 · Fraudulent withholding exemption certificate or failure to…
- 7206 · Fraud and false statements
- 7207 · Fraudulent returns, statements, or other documents
- 7208 · Offenses relating to stamps
- 7209 · Unauthorized use or sale of stamps
- 7210 · Failure to obey summons
- 7211 · False statements to purchasers or lessees relating to tax
- 7212 · Attempts to interfere with administration of internal revenue…
- 7213 · Unauthorized disclosure of information
- 7213A · Unauthorized inspection of returns or return information
- 7214 · Offenses by officers and employees of the United States
- 7215 · Offenses with respect to collected taxes
- 7216 · Disclosure or use of information by preparers of returns