26 U.S.C. § 7202

Current through P.L. 117-159 (published on www.congress.gov on 06/25/2022)
Section 7202 - Willful failure to collect or pay over tax

Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.

26 U.S.C. § 7202

Aug. 16, 1954, ch. 736, 68A Stat. 851.
person
The term "person" shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.