In lieu of any other penalty provided by law (except the penalty provided by section
6674) any person required under the provisions of section 6051 to furnish a statement 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 regulations prescribed thereunder, shall, for each such offense, upon conviction
thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
(Aug. 16, 1954, ch. 736, 68A Stat. 852.)
Background Notes
Cross References
Effective date of this chapter, see section 7851 of this title.
Penalty for fraud against Social Security Act, see section 1307 of Title 42, The Public
Health and Welfare.
Penalty for furnishing fraudulent statement to employee, see section 6674 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 sections 6051, 6674 of this title.
