26 U.S. Code § 6690 - Fraudulent statement or failure to furnish statement to plan participant

Any person required under section 6057 (e) to furnish a statement to a participant 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 6057 (e), or regulations prescribed thereunder, shall for each such act, or 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.


(Added Pub. L. 93–406, title II, § 1031(b)(2)(A),Sept. 2, 1974, 88 Stat. 946.)
Effective Date

Section effective Sept. 2, 1974, see section 1034 ofPub. L. 93–406, set out as a note under section 6057 of this title.

The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.

The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013

An empty table indicates that we see no relevant changes listed in the classification tables. If you suspect that our system may be missing something, please double-check with the Office of the Law Revision Counsel.

26 USCDescription of ChangeSession YearPublic LawStatutes at Large


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