26 U.S.C. § 7205
§ 7205. Fraudulent withholding exemption certificate or failure to supply information
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Part of the code since 1954. Last changed December 19, 1989 by the Omnibus Budget Reconciliation Act of 1989.
Every change, newest first (7)
- December 19, 1989Omnibus Budget Reconciliation Act of 1989
- July 18, 1984Deficit Reduction Act of 1984
- August 5, 1983Public Law 98-67
- September 3, 1982Tax Equity and Fiscal Responsibility Act of 1982
- August 13, 1981Economic Recovery Tax Act of 1981
- March 15, 1966Public Law 89-368
- August 16, 1954Internal Revenue Code of 1954 (original text)
The law as written
Current through Public Law 119-102. Amendment notes omitted.
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.
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.