26 USC 7204 - Sec. 7204. Fraudulent statement or failure to make statement to employees
US Code - Title 26: Internal Revenue Code
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In lieu of any other penalty provided by law (except the penalty provided by section 6674) any person required under the provisions of section 6051 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051, or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Section Referred To In Other Sections
This section is referred to in sections 6051, 6674 of this title; title 7 section 12a.
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