Any person who, being duly summoned to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under sections 6420(e)(2), 6421(g)(2), 6427(j)(2), 7602, 7603, and 7604(b), neglects to appear or to produce such books, accounts, records, memoranda, or other papers, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both, together with costs of prosecution.
Aug. 16, 1954, ch. 73668A Stat. 854Apr. 2, 1956, ch. 160, § 4(h)70 Stat. 91June 29, 1956, ch. 46270 Stat. 396Pub. L. 89–44, title II, § 202(c)(4)79 Stat. 139Pub. L. 91–258, title II, § 207(d)(9)84 Stat. 249Pub. L. 94–530, § 1(c)(6)90 Stat. 2488Pub. L. 95–599, title V, § 505(c)(5)92 Stat. 2760Pub. L. 96–223, title II, § 232(d)(4)(E)94 Stat. 278Pub. L. 97–424, title V, § 515(b)(12)96 Stat. 2182Pub. L. 98–369, div. A, title IX, § 911(d)(2)(G)98 Stat. 1007Pub. L. 99–514, title XVII, § 1703(e)(2)(G)100 Stat. 2778Pub. L. 100–647, title I, § 1017(c)(9)102 Stat. 3576(, ; , ; , title II, § 208(d)(3), ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , , ; , (12), , , 3577.)
Editorial Notes
Amendments
Pub. L. 100–647, § 1017(c)(12)Pub. L. 99–514, § 1703(e)(2)(G)1988—, made technical correction to language of , see 1986 Amendment note below.
Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”.
Pub. L. 99–514Pub. L. 100–647, § 1017(c)(12)1986—, as amended by , substituted “6427(j)(2)” for “6427(i)(2)”.
Pub. L. 98–3691984— substituted “6427(i)(2)” for “6427(h)(2)”.
Pub. L. 97–4241983— struck out “6424(d)(2),” after “6421(f)(2),”.
Pub. L. 96–2231980— substituted “6427(h)(2)” for “6427(g)(2)”.
Pub. L. 95–5991978— substituted “6427(g)(2)” for “6427(f)(2)”.
Pub. L. 94–5301976— substituted “6427(f)(2)” for “6427(e)(2)”.
Pub. L. 91–2581970— inserted reference to section 6427(e)(2).
Pub. L. 89–44section 6424(d)(2) of this title1965— inserted reference to .
section 6421(f)(2) of this title1956—Act , inserted reference to .
section 6420(e)(2) of this titleAct , inserted reference to .
Statutory Notes and Related Subsidiaries
Effective Date of 1988 Amendment
Pub. L. 100–647Pub. L. 99–514section 1019(a) of Pub. L. 100–647section 1 of this titleAmendment by effective, except as otherwise provided, as if included in the provision of the Tax Reform Act of 1986, , to which such amendment relates, see , set out as a note under .
Effective Date of 1986 Amendment
Pub. L. 99–514section 4082 of this titlesection 1703 of Pub. L. 99–514section 1703(h) of Pub. L. 99–514section 4081 of this titleAmendment by applicable to gasoline removed (as defined in as amended by ) after , see , set out as a note under .
Effective Date of 1984 Amendment
Pub. L. 98–369section 911(e) of Pub. L. 98–369section 6427 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1983 Amendment
Pub. L. 97–424section 515(c) of Pub. L. 97–424section 34 of this titleAmendment by applicable with respect to articles sold after , see , set out as a note under .
Effective Date of 1980 Amendment
Pub. L. 96–223section 232(h)(2) of Pub. L. 96–223section 6427 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1978 Amendment
Pub. L. 95–599section 505(d) of Pub. L. 95–599section 6427 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1976 Amendment
Pub. L. 94–530section 1(d) of Pub. L. 94–530section 4041 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1970 Amendment
Pub. L. 91–258section 211(a) of Pub. L. 91–258section 4041 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1965 Amendment
Pub. L. 89–44Pub. L. 89–44section 4161 of this titleAmendment by effective , see section 701(a)(1), (2), of , set out as a note under .
Effective Date of 1956 Amendment
section 4041 of this titleAmendment by act , effective , see section 211 of act , set out as a note under .