Any person who willfully delivers or discloses to the Secretary any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both. Any person required pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527 to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both.
Aug. 16, 1954, ch. 736 68A Stat. 853 Pub. L. 87–792, § 7(m)(3)76 Stat. 831 Pub. L. 91–172, title I, § 101(e)(5)83 Stat. 524 Pub. L. 94–455, title XIX, § 1906(b)(13)(A)90 Stat. 1834 Pub. L. 96–603, § 1(d)(5)94 Stat. 3505 Pub. L. 97–248, title III, § 329(d)96 Stat. 619 Pub. L. 98–369, div. A, title IV, § 491(d)(51)98 Stat. 852 Pub. L. 100–203, title X, § 10704(c)101 Stat. 1330–463 Pub. L. 105–277, div. J, title I, § 1004(b)(2)(E)112 Stat. 2681–890 Pub. L. 107–276, § 6(d)116 Stat. 1933 (, ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , .)
Editorial Notes
Amendments
Pub. L. 107–2762002— substituted “pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527” for “pursuant to subsection (b) of section 6047 or pursuant to subsection (d) of section 6104”.
Pub. L. 105–2771998— struck out “or (e)” after “subsection (d)”.
Pub. L. 100–2031987— inserted reference to subsec. (e) of section 6104.
Pub. L. 98–3691984— struck out “or (c)” after “subsection (b)”.
Pub. L. 97–2481982— substituted “$10,000 ($50,000 in the case of a corporation)” for “$1,000” wherever appearing.
Pub. L. 96–6031980— substituted “subsection (b) or (c) of section 6047 or pursuant to subsection (d) of section 6104” for “sections 6047(b) or (c), 6056, or 6104(d)”.
Pub. L. 94–4551976— struck out “or his delegate” after “Secretary”.
Pub. L. 91–1721969— substituted “sections 6047(b) or (c), 6056, or 6104(d)” for “section 6047(b) or (c)”.
Pub. L. 87–7921962— inserted sentence providing that any person required pursuant to section 6047(b) or (c) to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Statutory Notes and Related Subsidiaries
Effective Date of 2002 Amendment
Pub. L. 107–276, § 6(h)(3)116 Stat. 1934
Effective Date of 1998 Amendment
Pub. L. 105–277section 6104(d)(4) of this titlesection 1004(b)(3) of Pub. L. 105–277section 6104 of this titleAmendment by applicable to requests made after the later of , or the 60th day after the Secretary of the Treasury first issues the regulations referred to in , see , set out as a note under .
Effective Date of 1987 Amendment
Pub. L. 100–203section 10704(d) of Pub. L. 100–203section 6652 of this titleAmendment by applicable to returns for years beginning after , and on and after , in case of applications submitted after , or on or before , if the organization has a copy of the application on , see , set out as a note under .
Effective Date of 1984 Amendment
Pub. L. 98–369section 491(f)(1) of Pub. L. 98–369section 62 of this titleAmendment by applicable to obligations issued after , see , set out as a note under .
Effective Date of 1982 Amendment
Pub. L. 97–248section 329(e) of Pub. L. 97–248section 7201 of this titleAmendment by applicable to offenses committed after , see , set out as a note under .
Effective Date of 1980 Amendment
Pub. L. 96–603section 1(f) of Pub. L. 96–603section 6033 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Effective Date of 1969 Amendment
Pub. L. 91–172section 101(k)(1) of Pub. L. 91–172section 4940 of this titleAmendment by effective , see , set out as an Effective Date note under .
Effective Date of 1962 Amendment
Pub. L. 87–792section 8 of Pub. L. 87–792section 22 of this titleAmendment by applicable to taxable years beginning after , see , set out as a note under .
Annual Reports
Pub. L. 110–428, § 2(e)122 Stat. 4840