Source: http://www.ussc.gov/guidelines/2015-guidelines-manual/archive/2011-5e15
Timestamp: 2016-08-27 02:58:44
Document Index: 10321777

Matched Legal Cases: ['§ 13', '§ 844', '§ 7201', '§ 7202', '§ 7203', '§ 7206', '§ 7210', '§ 7213', '§ 7215', '§ 7216', '§ 7232', '§ 1320', '§ 942']

2011 5e1_5 | United States Sentencing Commission
2011 5e1_5
Background: Various statutes require the court to impose the costs of prosecution: 7 U.S.C. § 13 (larceny or embezzlement in connection with commodity exchanges); 21 U.S.C. § 844 (simple possession of controlled substances) (unless the court finds that the defendant lacks the ability to pay); 26 U.S.C. § 7201 (attempt to defeat or evade income tax); 26 U.S.C. § 7202 (willful failure to collect or pay tax); 26 U.S.C. § 7203 (willful failure to file income tax return, supply information, or pay tax); 26 U.S.C. § 7206 (fraud and false statements); 26 U.S.C. § 7210 (failure to obey summons); 26 U.S.C. § 7213 (unauthorized disclosure of information); 26 U.S.C. § 7215 (offenses with respect to collected taxes); 26 U.S.C. § 7216 (disclosure or use of information by preparers of returns); 26 U.S.C. § 7232 (failure to register or false statement by gasoline manufacturer or producer); 42 U.S.C. § 1320c-9 (improper FOIA disclosure); 43 U.S.C. § 942-6 (rights of way for Alaskan wagon roads).