26 U.S.C. § 7215
§ 7215. Offenses with respect to collected taxes
No plain-English explainer yet. Below is the official text. Explainers are being added section by section.
History
Added in 1958 by the Public Law 85-321. Last changed August 5, 1983 by the Public Law 98-67.
Every change, newest first (3)
- August 5, 1983Public Law 98-67
- September 3, 1982Tax Equity and Fiscal Responsibility Act of 1982
- February 11, 1958Public Law 85-321 · added this section
The law as written
Current through Public Law 119-102. Amendment notes omitted.
Structure
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.
This section shall not apply—
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
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.