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Sec. 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.
(Aug. 16, 1954, ch. 736, 68A Stat. 851.)
Background Notes
Cross References
Costs in criminal proceedings, see section 1918 of Title 28, Judiciary and Judicial Procedure.
Effective date of this chapter, see section 7851 of this title.
Period of limitation on criminal prosecutions, see section 6531 of this title.
Section Referred to in Other Sections
This section is referred to in section 7501 of this title.