Any person required under this title to pay any estimated tax or tax, or required
by this title or by regulations made under authority thereof to make a return, keep
any records, or supply any information, who willfully fails to pay such estimated
tax or tax, make such return, keep such records, or supply such information, at the
time or times required by law or regulations, shall, in addition to other penalties
provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be
fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned
not more than 1 year, or both, together with the costs of prosecution. In the case
of any person with respect to whom there is a failure to pay any estimated tax, this
section shall not apply to such person with respect to such failure if there is no
addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision
of section 6050I, the first sentence of
this section shall be applied by substituting “felony”
for “misdemeanor” and “5 years” for “1 year”.
(Aug. 16, 1954, ch. 736, 68A Stat. 851; June 28, 1968, Pub. L. 90-364, title I, 103(e)(5), 82 Stat. 264; Sept. 3, 1982, Pub. L. 97-248, title III, 327, 329(b), 96 Stat. 617, 618; July 18, 1984, Pub. L.
98-369, div. A, title IV, 412(b)(9), 98 Stat. 792; Nov. 18, 1988, Pub. L. 100-690, title VII, 7601(a)(2)(B), 102 Stat. 4504, Pub. L. 101-647, title XXXIII, 3303, 104 Stat. 4789; Nov. 29, 1990.)
Background Notes
Amendments
1990--Pub. L. 101-647, substituted “by substituting ‘felony’ for ‘misdemeanor’ and”
for “by substituting” in the last sentence.
1988--Pub. L. 100-690 inserted at end “In the case of a willful violation of any provision of section 6050I,
the first sentence of this section shall be applied by substituting ‘5 years’ for
‘1 year’.”
1984--Pub. L. 98-369 struck out “(other than a return required under the authority of section 6015)” after
“to make a return”.
1982--Pub. L. 97-248, 329(b), substituted “$25,000 ($100,000 in the case of a corporation)”
for “$10,000”.
Pub. L. 97-248, 327, inserted last sentence providing that, in the case of any person with respect
to whom there is a failure to pay any estimated tax, this section shall not apply
to such person with respect to such failure if there is no addition to tax under section
6654 or 6655 with respect to such failure.
1968--Pub. L. 90-364 struck out reference to section 6016.
Effective Date of 1988 Amendment
Amendment by Pub. L. 101-647 effective on date of enactment. [Enacted Nov. 29, 1990.]
Effective Date of 1988 Amendment
Amendment by Pub. L. 100-690 applicable to actions after Nov. 18, 1988, see section 7601(a)(3) of Pub. L. 100-690, set out as a note under section 6050I of this title.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98-369 applicable with respect to taxable years beginning after Dec. 31, 1984, see section
414(a)(1) of Pub. L. 98-369, set out as a note under section 6654 of this title.
Effective Date of 1982 Amendment
Amendment by section 329(b) of Pub. L. 97-248 applicable to offenses committed after Sept. 3, 1982, see section 329(e) of Pub. L. 97-248, set out as a note under section 7201 of this title.
Effective Date of 1968 Amendment
Amendment by Pub. L. 90-364 applicable with respect to taxable years beginning after Dec. 31, 1967, except as
provided by section 104 of Pub. L. 90-364, see section 103(f) of Pub. L. 90-364, set out as a note under section 243 of this title.
Cross References
Cost in criminal proceedings, see section 1918 of Title 28, Judiciary and Judicial
Procedure.
Effective date of this chapter, see section 7851 of this title.
Information returns, see section 6031 et seq. of this title.
Persons required to make returns--
Estate tax, see section 6018 of this title.
Gift tax, see section 6019 of this title.
Income tax, see section 6012 of this title.
Period of limitation on criminal prosecution for offense of willfully failing to pay
any tax or make a return, see section 6531 of this title.
Section Referred to in Other Sections
This section is referred to in sections 5684, 6038, 6038A, 6046A, 6686, 6698 of this
title; title 18 section 3237.
