Any individual required to supply information to his employer under section
3402 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under section
3402, shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
(b) Backup withholding on interest and dividends
If any individual willfully makes a false certification under paragraph (1) or (2)(C) of section
3406(d), then such individual shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
1989—Subsec. (b). Pub. L. 101–239amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “If any individual willfully makes—
“(1) any false certification or affirmation on any statement required by a payor in order to meet the due diligence requirements of section
“(2) a false certification under paragraph (1) or (2)(C) of section
then such individual shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.”
1984—Pub. L. 98–369in subsecs. (a) and (b) substituted “in addition to” for “in lieu of” and struck out reference to penalty under section
6682 after “penalty provided by law”.
1983—Pub. L. 98–67designated existing provisions as subsec. (a), added subsec. (b), and repealed amendments made by Pub. L. 97–248. See 1982 Amendment note below.
1982—Pub. L. 97–248provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after June 30, 1983, this section is amended by designating the existing provisions as subsec. (a) with a heading of “Withholding on wages”, and by adding a new subsec. (b). Section 102(a), (b) ofPub. L. 98–67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (§§ 301–308) of title III of Pub. L. 97–248as of the close of June 30, 1983, and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted. Subsec. (b), referred to above, read as follows:
“(b) Withholding of interest and dividends
“Any person who—
“(1) willfully files an exemption certificate with any payor under section
3452(f)(1)(A), which is known by him to be fraudulent or to be false as to any material matter, or
“(2) is required to furnish notice under section
3452(f)(1)(B), and willfully fails to furnish such notice in the manner and at the time required pursuant to section
3452(f)(1)(B) or the regulations prescribed thereunder,
shall, in lieu of any penalty otherwise provided, upon conviction thereof, be fined not more than $500, or imprisoned not more than 1 year, or both.”
1966—Pub. L. 89–368substituted “section
3402” and “any other penalty provided by law (except the penalty provided by section
6682)” for “section
3402(f)” and “any penalty otherwise provided” respectively.
Effective Date of 1989 Amendment
Amendment by Pub. L. 101–239applicable to returns and statements the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7711(c) ofPub. L. 101–239, set out as a note under section
6721 of this title.
Effective Date of 1984 Amendment
Pub. L. 98–369, div. A, title I, § 159(b),July 18, 1984, 98 Stat. 696, provided that: “The amendments made by this section [amending this section] shall apply to actions and failures to act occurring after the date of the enactment of this Act [July 18, 1984].”
Effective Date of 1983 Amendment
Amendment by section 107(b) ofPub. L. 98–67effective Aug. 5, 1983, see section 110(c) ofPub. L. 98–67, set out as a note under section
31 of this title.
Effective Date of 1981 Amendment
Amendment by Pub. L. 97–34applicable to acts and failures to act after Dec. 31, 1981, see section 721(d) ofPub. L. 97–34, set out as a note under section
6682 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
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