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Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>
2026-07-06 10:51:44 -04:00

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LegalText 18 U.S.C. § 2075 Officer failing to make returns or reports us united_states_code code_section 18 CRIMES AND CRIMINAL PROCEDURE 101 RECORDS AND REPORTS 2075 18 U.S.C. § 2075 current 119-100 2026-06-26 official https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc18@119-100.zip /us/usc/t18/s2075 data/legal/raw/us/code/title-18/usc18.xml 4c45bd529f1f3038807d68536b9cfd29b246246208ca026a87546b17cd31146c 1a1bbbbdb59e376ada4eb7ad1056fd68d396679ee7ab59f0561af15006122708 4ca33561a8889e84365bbce990fbf745800e461c0beb657504cc79f03086a4d1 2026-07-04 official
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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. 107273, 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. 107273 substituted “under this title” for “not more than $1,000”.