Withholding on wages
Any individual required to supply information to his employer under section 3402 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under section 3402, shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Backup withholding on interest and dividends
If any individual willfully makes a false certification under paragraph (1) or (2)(C) of section 3406(d), then such individual shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Aug. 16, 1954, ch. 73668A Stat. 852Pub. L. 89–368, title I, § 101(e)(5)80 Stat. 62Pub. L. 97–34, title VII, § 721(b)95 Stat. 341Pub. L. 97–248, title III96 Stat. 588Pub. L. 98–67, title I97 Stat. 369Pub. L. 98–369, div. A, title I, § 159(a)98 Stat. 696Pub. L. 101–239, title VII, § 7711(b)(2)103 Stat. 2393(, ; , , ; , , ; , §§ 306(b), 308(a), , , 591; , §§ 102(a), 107(b), , , 382; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 101–2391989—Subsec. (b). amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “If any individual willfully makes—
“(1) any false certification or affirmation on any statement required by a payor in order to meet the due diligence requirements of section 6676(b), or
“(2) a false certification under paragraph (1) or (2)(C) of section 3406(d),
then such individual shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.”
Pub. L. 98–3691984— in subsecs. (a) and (b) substituted “in addition to” for “in lieu of” and struck out reference to penalty under section 6682 after “penalty provided by law”.
Pub. L. 98–67Pub. L. 97–2481983— designated existing provisions as subsec. (a), added subsec. (b), and repealed amendments made by . See 1982 Amendment note below.
Pub. L. 97–248Pub. L. 98–67, title I97 Stat. 369Pub. L. 97–2481982— provided that, applicable to payments of interest, dividends, and patronage dividends paid or credited after , this section is amended by designating the existing provisions as subsec. (a) with a heading of “Withholding on wages”, and by adding a new subsec. (b). Section 102(a), (b) of , , , repealed subtitle A (§§ 301–308) of title III of as of the close of , and provided that the Internal Revenue Code of 1954 [now 1986] [this title] shall be applied and administered (subject to certain exceptions) as if such subtitle A (and the amendments made by such subtitle A) had not been enacted. Subsec. (b), referred to above, read as follows:
“(b) Withholding of interest and dividends
“Any person who—
“(1) willfully files an exemption certificate with any payor under section 3452(f)(1)(A), which is known by him to be fraudulent or to be false as to any material matter, or
“(2) is required to furnish notice under section 3452(f)(1)(B), and willfully fails to furnish such notice in the manner and at the time required pursuant to section 3452(f)(1)(B) or the regulations prescribed thereunder,
shall, in lieu of any penalty otherwise provided, upon conviction thereof, be fined not more than $500, or imprisoned not more than 1 year, or both.”
Pub. L. 97–341981— substituted “$1,000” for “$500”.
Pub. L. 89–3681966— substituted “section 3402” and “any other penalty provided by law (except the penalty provided by section 6682)” for “section 3402(f)” and “any penalty otherwise provided” respectively.
Statutory Notes and Related Subsidiaries
Effective Date of 1989 Amendment
Pub. L. 101–239section 7711(c) of Pub. L. 101–239section 6721 of this titleAmendment by applicable to returns and statements the due date for which (determined without regard to extensions) is after , see , set out as a note under .
Effective Date of 1984 Amendment
Pub. L. 98–369, div. A, title I, § 159(b)98 Stat. 696
Effective Date of 1983 Amendment
section 107(b) of Pub. L. 98–67section 110(c) of Pub. L. 98–67section 31 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1981 Amendment
Pub. L. 97–34section 721(d) of Pub. L. 97–34section 6682 of this titleAmendment by applicable to acts and failures to act after , see , set out as a note under .