Legal corpus: the complete U.S. Code (59,740 sections, all 53 titles)

Ingested titles 12–51 and 54 from OLRC USLM XML @119-100 (the whole Code
now, uniform edition; Title 53 is reserved/empty). LegalText 11,221 ->
59,740; repo total 105,704 records. Deterministic (byte-identical rerun,
verified on Title 42's 8,356 sections); make check green. make
legal-us-code default now covers every title.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

legal/us/code/title-18/chapter-101/section-2075.md

@@ -0,0 +1,43 @@
+---
+type: "LegalText"
+title: "18 U.S.C. § 2075"
+description: "Officer failing to make returns or reports"
+jurisdiction: "us"
+corpus: "united_states_code"
+kind: "code_section"
+title_number: 18
+title_name: "CRIMES AND CRIMINAL PROCEDURE"
+chapter_number: "101"
+chapter_name: "RECORDS AND REPORTS"
+section: "2075"
+citation: "18 U.S.C. § 2075"
+status: "current"
+release_point: "119-100"
+release_date: "2026-06-26"
+source: "official"
+source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc18@119-100.zip"
+source_identifier: "/us/usc/t18/s2075"
+source_file: "data/legal/raw/us/code/title-18/usc18.xml"
+source_hash: "4c45bd529f1f3038807d68536b9cfd29b246246208ca026a87546b17cd31146c"
+raw_snapshot_hash: "1a1bbbbdb59e376ada4eb7ad1056fd68d396679ee7ab59f0561af15006122708"
+text_hash: "4ca33561a8889e84365bbce990fbf745800e461c0beb657504cc79f03086a4d1"
+retrieved_at: "2026-07-04"
+confidence: "official"
+tags: ["legal", "us-code"]
+---
+
+# 18 U.S.C. § 2075 - Officer failing to make returns or reports
+
+## Text
+
+Every officer who neglects or refuses to make any return or report which he is required to make at stated times by any Act of Congress or regulation of the Department of the Treasury, other than his accounts, within the time prescribed by such Act or regulation, shall be fined under this title.
+
+(June 25, 1948, ch. 645, 62 Stat. 796; Pub. L. 107–273, div. B, title IV, § 4002(d)(1)(C)(ii), Nov. 2, 2002, 116 Stat. 1809.)
+
+## Notes
+
+Historical and Revision NotesBased on title 18, U.S.C., 1940 ed., § 188, (Mar. 4, 1909, ch. 321, § 101, 35 Stat. 1107).
+
+Editorial Notes
+
+Amendments2002—Pub. L. 107–273 substituted “under this title” for “not more than $1,000”.