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>
36 lines
1.6 KiB
Markdown
36 lines
1.6 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 7204"
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description: "Fraudulent statement or failure to make statement to employees"
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jurisdiction: "us"
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corpus: "united_states_code"
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kind: "code_section"
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title_number: 26
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title_name: "INTERNAL REVENUE CODE"
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chapter_number: "75"
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chapter_name: "CRIMES, OTHER OFFENSES, AND FORFEITURES"
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section: "7204"
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citation: "26 U.S.C. § 7204"
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status: "current"
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release_point: "119-100"
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release_date: "2026-06-26"
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source: "official"
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source_url: "https://uscode.house.gov/download/releasepoints/us/pl/119/100/xml_usc26@119-100.zip"
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source_identifier: "/us/usc/t26/s7204"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "b3ffa70abe68bdbf489497b55694a3855a77bec378a26f423e32c7bde713badc"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "3a203d4a7af4bc5c3008c96c001c71dc7511173cd3c6f977fcdf3207a2f89861"
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retrieved_at: "2026-07-04"
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confidence: "official"
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tags: ["legal", "us-code"]
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---
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# 26 U.S.C. § 7204 - Fraudulent statement or failure to make statement to employees
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## Text
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In lieu of any other penalty provided by law (except the penalty provided by section 6674) any person required under the provisions of section 6051 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051, or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
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(Aug. 16, 1954, ch. 736, 68A Stat. 852.)
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