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TITLE 26 > Subtitle F > CHAPTER 75 > Subchapter A > PART I > § 7201
NOTES:
Source
(Aug. 16, 1954, ch. 736, 68A Stat. 851; Pub. L. 97–248, title III, § 329(a), Sept. 3, 1982, 96 Stat. 618.)
Amendments
1982—Pub. L. 97–248 substituted “$100,000 ($500,000 in the case of a corporation)” for “$10,000”.
Effective Date of 1982 Amendment
Section 329(e) of Pub. L. 97–248 provided that: “The amendments made by this section [amending this section and sections
7203,
7206, and
7207 of this title] shall apply to offenses committed after the date of the enactment of this Act [Sept. 3, 1982].”
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