Internal Revenue Code:Sec. 7203. Willful failure to file return, supply information, or pay tax

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
        Subchapter A - Crimes
         PART I - GENERAL PROVISIONS
       

Statute

    Sec. 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''.
 

Sources

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

Miscellaneous

                                 AMENDMENTS
      1990 - Pub. L. 101-647 substituted ''substituting 'felony' for
    'misdemeanor' and'' for ''substituting''.
      1988 - Pub. L. 100-690 inserted 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. 98-369 struck out ''(other than a return required
    under the authority of section 6015)'' after ''to make a return''.
      1982 - Pub. L. 97-248, Sec. 329(b), substituted ''$25,000
    ($100,000 in the case of a corporation)'' for ''$10,000''.
      Pub. L. 97-248, Sec. 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. 90-364 struck out reference to section 6016.
                      EFFECTIVE DATE OF 1990 AMENDMENT
      Section 3303(c) of Pub. L. 101-647 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. 100-690 applicable to actions after Nov. 18,
    1988, see section 7601(a)(3) of Pub. L. 100-690, set out as a note
    under section 6050I of this title.
                      EFFECTIVE DATE OF 1984 AMENDMENT
      Amendment by Pub. L. 98-369 applicable with respect to taxable
    years beginning after Dec. 31, 1984, see section 414(a)(1) of Pub.
    L. 98-369, set out as a note under section 6654 of this title.
                      EFFECTIVE DATE OF 1982 AMENDMENT
      Amendment by section 329(b) of Pub. L. 97-248 applicable to
    offenses committed after Sept. 3, 1982, see section 329(e) of Pub.
    L. 97-248, set out as a note under section 7201 of this title.
                      EFFECTIVE DATE OF 1968 AMENDMENT
      Amendment by Pub. L. 90-364 applicable with respect to taxable
    years beginning after Dec. 31, 1967, except as provided by section
    104 of Pub. L. 90-364, see section 103(f) of Pub. L. 90-364, set
    out as a note under section 243 of this title.
 

References

                   SECTION REFERRED TO IN OTHER SECTIONS
      This section is referred to in sections 5684, 6038, 6038A, 6046A,
    6686, 6698 of this title; title 7 section 12a; title 18 section
    3237.