26 U.S. Code § 7207 - Fraudulent returns, statements, or other documents

Any person who willfully delivers or discloses to the Secretary any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both. Any person required pursuant to section 6047 (b), section 6104(d), or subsection (i) or (j) ofsection 527 to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both.

Source

(Aug. 16, 1954, ch. 736, 68A Stat. 853; Pub. L. 87–792, § 7(m)(3),Oct. 10, 1962, 76 Stat. 831; Pub. L. 91–172, title I, § 101(e)(5),Dec. 30, 1969, 83 Stat. 524; Pub. L. 94–455, title XIX, § 1906(b)(13)(A),Oct. 4, 1976, 90 Stat. 1834; Pub. L. 96–603, § 1(d)(5),Dec. 28, 1980, 94 Stat. 3505; Pub. L. 97–248, title III, § 329(d),Sept. 3, 1982, 96 Stat. 619; Pub. L. 98–369, div. A, title IV, § 491(d)(51),July 18, 1984, 98 Stat. 852; Pub. L. 100–203, title X, § 10704(c),Dec. 22, 1987, 101 Stat. 1330–463; Pub. L. 105–277, div. J, title I, § 1004(b)(2)(E),Oct. 21, 1998, 112 Stat. 2681–890; Pub. L. 107–276, § 6(d),Nov. 2, 2002, 116 Stat. 1933.)
Amendments

2002—Pub. L. 107–276substituted “pursuant to section 6047 (b), section 6104(d), or subsection (i) or (j) ofsection 527” for “pursuant to subsection (b) ofsection 6047 or pursuant to subsection (d) ofsection 6104”.
1998—Pub. L. 105–277struck out “or (e)” after “subsection (d)”.
1987—Pub. L. 100–203inserted reference to subsec. (e) ofsection 6104.
1984—Pub. L. 98–369struck out “or (c)” after “subsection (b)”.
1982—Pub. L. 97–248substituted “$10,000 ($50,000 in the case of a corporation)” for “$1,000” wherever appearing.
1980—Pub. L. 96–603substituted “subsection (b) or (c) ofsection 6047 or pursuant to subsection (d) ofsection 6104” for “sections 6047 (b) or (c), 6056, or 6104 (d)”.
1976—Pub. L. 94–455struck out “or his delegate” after “Secretary”.
1969—Pub. L. 91–172substituted “sections 6047 (b) or (c), 6056, or 6104 (d)” for “section 6047 (b) or (c)”.
1962—Pub. L. 87–792inserted sentence providing that any person required pursuant to section 6047 (b) or (c) to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Effective Date of 2002 Amendment

Pub. L. 107–276, § 6(h)(3),Nov. 2, 2002, 116 Stat. 1934, provided that: “The amendment made by subsection (d) [amending this section] shall apply to reports and notices required to be filed on or after the date of the enactment of this Act [Nov. 2, 2002].”
Effective Date of 1998 Amendment

Amendment by Pub. L. 105–277applicable to requests made after the later of Dec. 31, 1998, or the 60th day after the Secretary of the Treasury first issues the regulations referred to in section 6104 (d)(4) of this title, see section 1004(b)(3) ofPub. L. 105–277, set out as a note under section 6104 of this title.
Effective Date of 1987 Amendment

Amendment by Pub. L. 100–203applicable to returns for years beginning after Dec. 31, 1986, and on and after Dec. 22, 1987, in case of applications submitted after July 15, 1987, or on or before July 15, 1987, if the organization has a copy of the application on July 15, 1987, see section 10704(d) ofPub. L. 100–203, set out as a note under section 6652 of this title.
Effective Date of 1984 Amendment

Amendment by Pub. L. 98–369applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) ofPub. L. 98–369, set out as a note under section 62 of this title.
Effective Date of 1982 Amendment

Amendment by Pub. 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 1980 Amendment

Amendment by Pub. L. 96–603applicable to taxable years beginning after Dec. 31, 1980, see section 1(f) ofPub. L. 96–603, set out as a note under section 6033 of this title.
Effective Date of 1969 Amendment

Amendment by Pub. L. 91–172effective Jan. 1, 1970, see section 101(k)(1) ofPub. L. 91–172, set out as an Effective Date note under section 4940 of this title.
Effective Date of 1962 Amendment

Amendment by Pub. L. 87–792applicable to taxable years beginning after Dec. 31, 1962, see section 8 ofPub. L. 87–792, set out as a note under section 22 of this title.
Annual Reports

Pub. L. 110–428, § 2(e),Oct. 15, 2008, 122 Stat. 4840, provided that: “The Secretary of the Treasury shall annually submit to Congress and make publicly available a report on the filing of false and fraudulent returns by individuals incarcerated in Federal and State prisons. Such report shall include statistics on the number of false and fraudulent returns associated with each Federal and State prison.”

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27 CFR - Alcohol, Tobacco Products and Firearms

27 CFR Part 70 - PROCEDURE AND ADMINISTRATION

 

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