18 USC 2075: Officer failing to make returns or reports
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18 USC 2075: Officer failing to make returns or reports Text contains those laws in effect on April 23, 2024
From Title 18-CRIMES AND CRIMINAL PROCEDUREPART I-CRIMESCHAPTER 101-RECORDS AND REPORTS
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§2075. Officer failing to make returns or reports

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), Nov. 2, 2002, 116 Stat. 1809 .)

Historical and Revision Notes

Based on title 18, U.S.C., 1940 ed., §188, (Mar. 4, 1909, ch. 321, §101, 35 Stat. 1107 ).


Editorial Notes

Amendments

2002-Pub. L. 107–273 substituted "under this title" for "not more than $1,000".