26 U.S. Code § 6674 - Fraudulent statement or failure to furnish statement to employee
In addition to the criminal penalty provided by section 7204, any person required under the provisions of section 6051 or 6053 (b) to furnish a statement to an employee 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 6053 (b), or regulations prescribed thereunder, shall for each such failure be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111.
Source(Aug. 16, 1954, ch. 736, 68A Stat. 828; Pub. L. 89–97, title III, § 313(e)(2)(C),July 30, 1965, 79 Stat. 385.)
1965—Pub. L. 89–97substituted “6051 or 6053(b)” for “6051” wherever appearing.
Effective Date of 1965 Amendment
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