Source: https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-7205.html
Timestamp: 2019-11-19 08:11:23
Document Index: 464469166

Matched Legal Cases: ['§ 7205', '§ 7205', '§ 7205', '§ 7205', '§ 7205', '§ 7205']

26 U.S.C. § 7205 - U.S. Code Title 26. Internal Revenue Code § 7205 | FindLaw
26 U.S.C. § 7205 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7205. Fraudulent withholding exemption certificate or failure to supply information
(a) Withholding on wages.-- 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.
Read this complete 26 U.S.C. § 7205 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7205. Fraudulent withholding exemption certificate or failure to supply information on Westlaw