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. 107–273, div. B, title IV, § 4002(d)(1)(C)(ii)116 Stat. 1809 (, ; , , .)
Historical and Revision Notes
Mar. 4, 1909, ch. 321, § 101 35 Stat. 1107 Based on title 18, U.S.C., 1940 ed., § 188, (, ).
Editorial Notes
Amendments
Pub. L. 107–2732002— substituted “under this title” for “not more than $1,000”.