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>
2.4 KiB
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| LegalText | 26 U.S.C. § 7212 | Attempts to interfere with administration of internal revenue laws | us | united_states_code | code_section | 26 | INTERNAL REVENUE CODE | 75 | CRIMES, OTHER OFFENSES, AND FORFEITURES | 7212 | 26 U.S.C. § 7212 | 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/s7212 | data/legal/raw/us/code/title-26/usc26.xml | 70648bc0cff082c25be2b9974f13ec7da9392ff01569d00b0885ca297d2af820 | a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4 | f7397e16177d82e5ccd1682dda9510f659546f1b0cd580898a9f1aed00209c8c | 2026-07-04 | official |
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26 U.S.C. § 7212 - Attempts to interfere with administration of internal revenue laws
Text
(a) Corrupt or forcible interference Whoever corruptly or by force or threats of force (including any threatening letter or communication) endeavors to intimidate or impede any officer or employee of the United States acting in an official capacity under this title, or in any other way corruptly or by force or threats of force (including any threatening letter or communication) obstructs or impedes, or endeavors to obstruct or impede, the due administration of this title, shall, upon conviction thereof, be fined not more than $5,000, or imprisoned not more than 3 years, or both, except that if the offense is committed only by threats of force, the person convicted thereof shall be fined not more than $3,000, or imprisoned not more than 1 year, or both. The term “threats of force”, as used in this subsection, means threats of bodily harm to the officer or employee of the United States or to a member of his family.
(b) Forcible rescue of seized property Any person who forcibly rescues or causes to be rescued any property after it shall have been seized under this title, or shall attempt or endeavor so to do, shall, excepting in cases otherwise provided for, for every such offense, be fined not more than $500, or not more than double the value of the property so rescued, whichever is the greater, or be imprisoned not more than 2 years.
(Aug. 16, 1954, ch. 736, 68A Stat. 855.)