In addition to the criminal penalty provided by section 7204, any person required under the provisions of section 6051 or 6053(b) to furnish a statement to an employee who willfully furnishes a false or fraudulent
statement, or who willfully fails to furnish a statement in the manner, at the time,
and showing the information required under section 6051 or 6053(b), or regulations prescribed thereunder, shall for each such failure be subject to
a penalty under this subchapter of $50, which shall be assessed and collected in
the same manner as the tax on employers imposed by section 3111.
(Aug. 16, 1954, ch. 736, 68A Stat. 828; July 30, 1965, Pub. L. 89-97, title III, 313(e)(2)(C), 79 Stat. 385.)
BACKGROUND NOTES
AMENDMENTS
1965--Pub. L. 89-97 substituted “6051 or 6053(b)” for “6051” wherever appearing.
EFFECTIVE DATE OF 1965 AMENDMENT
Amendment by section 313 of Pub. L. 89-97 applicable only with respect to tips received by employees after 1965, see section
313(f) of Pub. L. 89-97, set out as a note under section 6053 of this title.
