Internal Revenue Code (Title 26 U.S.C.)
26 U.S.C. § 7215
Offenses with respect to collected taxes
# (a) Penalty
Any person who fails to comply with any provision of section 7512(b) shall, in addition to any other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than one year, or both, together with the costs of prosecution.
# (b) Exceptions
This section shall not apply— (1) to any person, if such person shows that there was reasonable doubt as to (A) whether the law required collection of tax, or (B) who was required by law to collect tax, and (2) to any person, if such person shows that the failure to comply with the provisions of section 7512(b) was due to circumstances beyond his control. For purposes of paragraph (2), a lack of funds existing immediately after the payment of wages (whether or not created by the payment of such wages) shall not be considered to be circumstances beyond the control of a person.
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Nearby sections (25 sections)
- 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
- 7217 · Prohibition on executive branch influence over taxpayer audits…
- 7231 · Failure to obtain license for collection of foreign items
- 7232 · Failure to register or reregister under section 4101, false…
- 7233 · [§7233. Repealed. Pub. L. 94–455, title XIX, §1952(n)(2)(A),…
- 7234 · [§7234. Repealed. Pub. L. 94–455, title XIX, §1904(b)(7)(B)(i),…
- 7235 · [§7235. Repealed. Pub. L. 94–455, title XIX, §1904(b)(9)(B)(i),…
- 7236 · [§7236. Repealed. Pub. L. 93–490, §3(b)(1), Oct. 26, 1974, 88…
- 7237 · [§§7237, 7238. Repealed. Pub. L. 91–513, title III,…
- 7239 · [§7239. Repealed. Pub. L. 94–455, title XIX, §1904(b)(8)(D)(i),…
- 7240 · [§7240. Repealed. Pub. L. 101–508, title XI,…
- 7241 · [§7241. Repealed. Pub. L. 100–418, title I, §1941(b)(1), Aug.…