Fraudulent noncompliance
Any person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, with intent to defraud the United States, shall—
fail to keep any such document or to make required entries therein; or
make any false entry in such document; or
cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document or any entry therein; or
hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or
fail or refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto;
or who shall, with intent to defraud the United States, cause or procure the same to be done, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense.
Failure to comply
Any person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, otherwise than with intent to defraud the United States, shall—
fail to keep any such document or to make required entries therein; or
make any false entry in such document; or
cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document, or any entry therein, except as provided by this title or regulations issued pursuant thereto; or
hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or
fail to refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto;
or who shall, otherwise than with intent to defraud the United States, cause or procure the same to be done, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.
Pub. L. 85–859, title II, § 20172 Stat. 1400Pub. L. 115–141, div. U, title IV, § 401(a)(249)132 Stat. 1196(Added , , ; amended , , .)
Editorial Notes
Prior Provisions
act Aug. 16, 1954, ch. 73668A Stat. 684Pub. L. 85–859A prior section 5603, , , related to penalty for failure or refusal of distiller or rectifier to give notice of intention to engage in such business, prior to the general revision of this chapter by . See section 5601(a)(2), (3) of this title.
act Aug. 16, 1954, ch. 73668A Stat. 685Pub. L. 85–859Provisions similar to those comprising this section were contained in prior sections 5610, 5611, 5620, 5621, 5692, , to 687, 703, prior to the general revision of this chapter by .
Amendments
Pub. L. 115–1412018— inserted comma after “returns” in section catchline.