Internal Revenue Code:Sec. 9012. Criminal penalties

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle H - Financing of Presidential Election Campaigns
       CHAPTER 95 - PRESIDENTIAL ELECTION CAMPAIGN FUND
     

Statute

    Sec. 9012. Criminal penalties
 
    (a) Excess expenses
      (1) It shall be unlawful for an eligible candidate of a political
    party for President and Vice President in a presidential election
    or any of his authorized committees knowingly and willfully to
    incur qualified campaign expenses in excess of the aggregate
    payments to which the eligible candidates of a major party are
    entitled under section 9004 with respect to such election.  It
    shall be unlawful for the national committee of a major party or
    minor party knowingly and willfully to incur expenses with respect
    to a presidential nominating convention in excess of the
    expenditure limitation applicable with respect to such committee
    under section 9008(d), unless the incurring of such expenses is
    authorized by the Commission under section 9008(d)(3).
      (2) Any person who violates paragraph (1) shall be fined not more
    than $5,000, or imprisoned not more than one year or both.  In the
    case of a violation by an authorized committee, any officer or
    member of such committee who knowingly and willfully consents to
    such violation shall be fined not more than $5,000, or imprisoned
    not more than one year, or both.
    (b) Contributions
      (1) It shall be unlawful for an eligible candidate of a major
    party in a presidential election or any of his authorized
    committees knowingly and willfully to accept any contribution to
    defray qualified campaign expenses, except to the extent necessary
    to make up any deficiency in payments received out of the fund on
    account of the application of section 9006(c), or to defray
    expenses which would be qualified campaign expenses but for
    subparagraph (C) of section 9002(11).
      (2) It shall be unlawful for an eligible candidate of a political
    party (other than a major party) in a presidential election or any
    of his authorized committees knowingly and willfully to accept and
    expend or retain contributions to defray qualified campaign
    expenses in an amount which exceeds the qualified campaign expenses
    incurred with respect to such election by such eligible candidate
    and his authorized committees.
      (3) Any person who violates paragraph (1) or (2) shall be fined
    not more than $5,000, or imprisoned not more than one year, or
    both.  In the case of a violation by an authorized committee, any
    officer or member of such committee who knowingly and willfully
    consents to such violation shall be fined not more than $5,000, or
    imprisoned not more than one year, or both.
    (c) Unlawful use of payments
      (1) It shall be unlawful for any person who receives any payment
    under section 9006, or to whom any portion of any payment received
    under such section is transferred, knowingly and willfully to use,
    or authorize the use of, such payment or such portion for any
    purpose other than -
        (A) to defray the qualified campaign expenses with respect to
      which such payment was made, or
        (B) to repay loans the proceeds of which were used, or
      otherwise to restore funds (other than contributions to defray
      qualified campaign expenses which were received and expended)
      which were used, to defray such qualified campaign expenses.
      (2) It shall be unlawful for the national committee of a major
    party or minor party which receives any payment under section
    9008(b)(3) to use, or authorize the use of, such payment for any
    purpose other than a purpose authorized by section 9008(c).
      (3) Any person who violates paragraph (1) shall be fined not more
    than $10,000, or imprisoned not more than five years, or both.
    (d) False statements, etc.
      (1) It shall be unlawful for any person knowingly and willfully -
        (A) to furnish any false, fictitious, or fraudulent evidence,
      books, or information to the Commission under this subtitle, or
      to include in any evidence, books, or information so furnished
      any misrepresentation of a material fact, or to falsify or
      conceal any evidence, books, or information relevant to a
      certification by the Commission or an examination and audit by
      the Commission under this chapter; or
        (B) to fail to furnish to the Commission any records, books, or
      information requested by it for purposes of this chapter.
      (2) Any person who violates paragraph (1) shall be fined not more
    than $10,000, or imprisoned not more than five years, or both.
    (e) Kickbacks and illegal payments
      (1) It shall be unlawful for any person knowingly and willfully
    to give or accept any kickback or any illegal payment in connection
    with any qualified campaign expense of eligible candidates or their
    authorized committees.  It shall be unlawful for the national
    committee of a major party or minor party knowingly and willfully
    to give or accept any kickback or any illegal payment in connection
    with any expense incurred by such committee with respect to a
    presidential nominating convention.
      (2) Any person who violates paragraph (1) shall be fined not more
    than $10,000, or imprisoned not more than five years, or both.
      (3) In addition to the penalty provided by paragraph (2), any
    person who accepts any kickback or illegal payment in connection
    with any qualified campaign expense of eligible candidates or their
    authorized committees, or in connection with any expense incurred
    by the national committee of a major party or minor party with
    respect to a presidential nominating convention shall pay to the
    Secretary of the Treasury, for deposit in the general fund of the
    Treasury, an amount equal to 125 percent of the kickback or payment
    received.
    (f) Unauthorized expenditures and contributions
      (1) Except as provided in paragraph (2), it shall be unlawful for
    any political committee which is not an authorized committee with
    respect to the eligible candidates of a political party for
    President and Vice President in a presidential election knowingly
    and willfully to incur expenditures to further the election of such
    candidates, which would constitute qualified campaign expenses if
    incurred by an authorized committee of such candidates, in an
    aggregate amount exceeding $1,000.
      (2) This subsection shall not apply to (A) expenditures by a
    broadcaster regulated by the Federal Communications Commission, or
    by a periodical publication, in reporting the news or in taking
    editorial positions, or (B) expenditures by any organization
    described in section 501(c) which is exempt from tax under section
    501(a) in communicating to its members the views of that
    organization.
      (3) Any political committee which violates paragraph (1) shall be
    fined not more than $5,000, and any officer or member of such
    committee who knowingly and willfully consents to such violation
    and any other individual who knowingly and willfully violates
    paragraph (1) shall be fined not more than $5,000, or imprisoned
    not more than one year, or both.
    (g) Unauthorized disclosure of information
      (1) It shall be unlawful for any individual to disclose any
    information obtained under the provisions of this chapter except as
    may be required by law.
      (2) Any person who violates paragraph (1) shall be fined not more
    than $5,000, or imprisoned not more than one year, or both.
 

Sources

    (Added Pub. L. 92-178, title VIII, Sec. 801, Dec. 10, 1971, 85
    Stat. 570; amended Pub. L. 93-53, Sec. 6(c), July 1, 1973, 87 Stat.
    139; Pub. L. 93-443, title IV, Sec. 404(c)(22), 406(b)(2)-(6), Oct.
    15, 1974, 88 Stat. 1293, 1296; Pub. L. 94-283, title III, Sec.
    307(f), May 11, 1976, 90 Stat. 502; Pub. L. 94-455, title XIX, Sec.
    1906(b)(13)(C), Oct. 4, 1976, 90 Stat. 1834.)
 

Miscellaneous

                                 AMENDMENTS
      1976 - Subsec. (b)(1). Pub. L. 94-283 substituted ''9006(c)'' for
    ''9006(d)''.
      Subsec. (e)(3). Pub. L. 94-455 substituted ''Secretary of the
    Treasury'' for ''Secretary''.
      1974 - Subsec. (a). Pub. L. 93-443, Sec. 406(b)(2), (3), struck
    out ''campaign'' before ''expenses'' in heading and inserted in
    par. (1) provision making it unlawful for a national committee of a
    major or minor party knowingly and willfully to incur expenses with
    respect to a presidential nominating convention in excess of
    applicable expenditure limitation unless authorized by the
    Commission.
      Subsec. (c)(2), (3). Pub. L. 93-443, Sec. 406(b)(4), added par.
    (2) and redesignated former par. (2) as (3).
      Subsec. (d)(1). Pub. L. 93-443, Sec. 404(c)(22), substituted
    ''Commission'' for ''Comptroller General'' wherever appearing and
    ''it'' for ''him''.
      Subsec. (e)(1). Pub. L. 93-443, Sec. 406(b)(6), inserted
    provision making it unlawful for a national committee of a major or
    minor party knowingly and willfully to give or accept any kickback
    or any illegal payment in connection with any expense of such
    committee with respect to a presidential nominating convention.
      Subsec. (e)(3). Pub. L. 93-443, Sec. 406(b)(6), inserted
    requirement of payment, by any person accepting any kickback or
    illegal payment in connection with any expense incurred by the
    national committee of a major or minor party with respect to a
    presidential nominating convention, to the Secretary for deposit in
    the general fund of the Treasury.
      1973 - Subsec. (b)(1). Pub. L. 93-53 substituted section
    ''9006(d)'' for ''9006(c)''.
                      EFFECTIVE DATE OF 1974 AMENDMENT
      Amendment by Pub. L. 93-443 applicable with respect to taxable
    years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub.
    L. 93-443, set out as a note under section 431 of Title 2, The
    Congress.
                      EFFECTIVE DATE OF 1973 AMENDMENT
      Amendment by Pub. L. 93-53 applicable with respect to taxable
    years beginning after Dec. 31, 1972, see section 6(d) of Pub. L.
    93-53, set out as a note under section 6096 of this title.