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>
42 lines
1.9 KiB
Markdown
42 lines
1.9 KiB
Markdown
---
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type: "LegalText"
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title: "26 U.S.C. § 7211"
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description: "False statements to purchasers or lessees relating to tax"
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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: "7211"
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citation: "26 U.S.C. § 7211"
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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/s7211"
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source_file: "data/legal/raw/us/code/title-26/usc26.xml"
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source_hash: "8dd182dde05e6a0e1954943a50b31919a48f2bd57b81d171856e8ff445279252"
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raw_snapshot_hash: "a261f094809116f42a96648a3d5eee80fa010379d67412551c21dd5c900b27f4"
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text_hash: "b6f99e830bdbb927c551fcac806a4726bb96f3ef4fcd10f92eac490f7a435535"
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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. § 7211 - False statements to purchasers or lessees relating to tax
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## Text
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Whoever in connection with the sale or lease, or offer for sale or lease, of any article, or for the purpose of making such sale or lease, makes any statement, written or oral—
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(1) intended or calculated to lead any person to believe that any part of the price at which such article is sold or leased, or offered for sale or lease, consists of a tax imposed under the authority of the United States, or
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(2) ascribing a particular part of such price to a tax imposed under the authority of the United States,
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knowing that such statement is false or that the tax is not so great as the portion of such price ascribed to such tax, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $1,000, or by imprisonment for not more than 1 year, or both.
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(Aug. 16, 1954, ch. 736, 68A Stat. 854.)
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