Fabio
76b8ec33a7
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>
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type, title, description, jurisdiction, corpus, kind, title_number, title_name, chapter_number, chapter_name, section, citation, status, release_point, release_date, source, source_url, source_identifier, source_file, source_hash, raw_snapshot_hash, text_hash, retrieved_at, confidence, tags
| type | title | description | jurisdiction | corpus | kind | title_number | title_name | chapter_number | chapter_name | section | citation | status | release_point | release_date | source | source_url | source_identifier | source_file | source_hash | raw_snapshot_hash | text_hash | retrieved_at | confidence | tags | ||
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| LegalText | 26 U.S.C. § 7202 | Willful failure to collect or pay over tax | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 75 | CRIMES, OTHER OFFENSES, AND FORFEITURES | 7202 | 26 U.S.C. § 7202 | current | 119-100 | 2026-06-26 | official | https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip | /us/usc/t26/s7202 | data/legal/raw/us/code/title-26/usc26.xml | c151a1cba38ff06ca3062e20c72d0db995d54d353dc6e6028c647900bba1ac64 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | aabf2886245a56d1d77d389e8f474a82a47a2d55d8170cfd482d8afac9fd799c | 2026-07-04 | official |
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26 U.S.C. § 7202 - Willful failure to collect or pay over tax
Text
Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.
(Aug. 16, 1954, ch. 736, 68A Stat. 851.)