26 U.S. Code § 7203 - Willful failure to file return, supply information, or pay tax

Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting “felony” for “misdemeanor” and “5 years” for “1 year”.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 851; Pub. L. 90–364, title I, § 103(e)(5),June 28, 1968, 82 Stat. 264; Pub. L. 97–248, title III, §§ 327, 329(b),Sept. 3, 1982, 96 Stat. 617, 618; Pub. L. 98–369, div. A, title IV, § 412(b)(9),July 18, 1984, 98 Stat. 792; Pub. L. 100–690, title VII, § 7601(a)(2)(B),Nov. 18, 1988, 102 Stat. 4504; Pub. L. 101–647, title XXXIII, § 3303(a),Nov. 29, 1990, 104 Stat. 4918.)
Amendments

1990—Pub. L. 101–647substituted “substituting ‘felony’ for ‘misdemeanor’ and” for “substituting”.
1988—Pub. L. 100–690inserted at end “In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting ‘5 years’ for ‘1 year’.”
1984—Pub. L. 98–369struck out “(other than a return required under the authority of section 6015)” after “to make a return”.
1982—Pub. L. 97–248, § 329(b), substituted “$25,000 ($100,000 in the case of a corporation)” for “$10,000”.
Pub. L. 97–248, § 327, inserted last sentence providing that, in the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure.
1968—Pub. L. 90–364struck out reference to section 6016.
Effective Date of 1990 Amendment

Pub. L. 101–647, title XXXIII, § 3303(c),Nov. 29, 1990, 104 Stat. 4918, provided that: “The amendment made by subsection (a) [amending this section] shall apply to actions, and failures to act, occurring after the date of the enactment of this Act [Nov. 29, 1990].”
Effective Date of 1988 Amendment

Amendment by Pub. L. 100–690applicable to actions after Nov. 18, 1988, see section 7601(a)(3) ofPub. L. 100–690, set out as a note under section 6050I of this title.
Effective Date of 1984 Amendment

Amendment by Pub. L. 98–369applicable with respect to taxable years beginning after Dec. 31, 1984, see section 414(a)(1) ofPub. L. 98–369, set out as a note under section 6654 of this title.
Effective Date of 1982 Amendment

Amendment by section 329(b) ofPub. L. 97–248applicable to offenses committed after Sept. 3, 1982, see section 329(e) ofPub. L. 97–248, set out as a note under section 7201 of this title.
Effective Date of 1968 Amendment

Amendment by Pub. L. 90–364applicable with respect to taxable years beginning after Dec. 31, 1967, except as provided by section 104 ofPub. L. 90–364, see section 103(f) ofPub. L. 90–364, set out as a note under section 243 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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