Any person who willfully delivers or discloses to the Secretary any list, return,
account, statement, or other document, known by him to be fraudulent or to be false
as to any material matter, shall be fined not more than $10,000 ($50,000 in the case
of a corporation), or imprisoned not more than 1 year, or both. Any person required
pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527 to furnish any information to the Secretary or any other person who willfully furnishes
to the Secretary or such other person any information known by him to be fraudulent
or to be false as to any material matter shall be fined not more than $10,000 ($50,000
in the case of a corporation), or imprisoned not more than 1 year, or both.
(Aug. 16, 1954, ch. 736, 68A Stat. 853; Oct. 10, 1962, Pub. L. 87-792, 7(m)(3), 76 Stat. 831; Dec. 30, 1969, Pub. L. 91-172, title I, 101(e)(5), 83 Stat. 524; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834; Dec. 28, 1980, Pub. L. 96-603, 1(d)(5), 94 Stat. 3505; Sept. 3, 1982, Pub. L. 97-248, title III, 329(d), 96 Stat. 619; July 18, 1984, Pub. L. 98-369, div. A, title IV, 491(d)(51), 98 Stat. 852; Dec. 22, 1987, Pub. L. 100-203, title X, 10704(c), 101 Stat. 1330-463; Pub. L. 105-277, title I, Sec. 1004(b)(2)(E), Oct. 21, 1998, 112 Stat 2681; Pub. L. 106-276, Sec. 6, Nov. 2, 2002, 116 Stat 1929.)
Background Notes
Amendments
2002-Pub. L. 107-276, Sec. 6(d), substituted “pursuant to section 6047(b), section 6104(d), or subsection (i) or
(j) of section 527” for “pursuant to subsection (b) of section 6047 or pursuant to
subsection (d) of section 6104”.
1998--Pub. L. 105-277, Sec. 1004(b)(2)(E), struck “or (e)”
after “subsection (d)”.
1987--Pub. L. 100-203 inserted reference to subsec. (e) of section 6104.
1984--Pub. L. 98-369 struck out “or (c)” after “subsection (b)”.
1982--Pub. L. 97-248 substituted “$10,000
($50,000 in the case of a corporation)” for “$1,000”
wherever appearing.
1980--Pub. L. 96-603 substituted “subsection
(b) or (c) of section 6047 or pursuant to subsection (d) of section 6104” for “sections
6047(b) or (c), 6056, or 6104(d)”.
1976--Pub. L. 94-455 struck out “or his delegate” after “Secretary”.
1969--Pub. L. 91-172 substituted “sections 6047(b) or (c), 6056, or 6104(d)” for “section 6047(b)
or (c)”.
1962--Pub. L. 87-792 inserted sentence providing that any person required pursuant to section 6047(b)
or (c) to furnish any information to the Secretary or any other person who willfully
furnishes to the Secretary or such other person any information known by him to be
fraudulent or to be false as to any material matter shall be fined not more than $1,000,
or imprisoned not more than 1 year, or both.
EFFECTIVE DATE OF 2002 AMENDMENT
Amendment by Pub. L. 107-276 applicable reports and notices required to be filed on or after the date of the enactment
of this Act [Enacted: Nov. 2, 2002].
EFFECTIVE DATE OF 1998 AMENDMENTS
Sec. 1004(b)(3) of Pub. L. 105-277 provided that:
“(A) IN GENERAL.--Except as provided in subparagraph
(B), the amendments made by this subsection shall apply to requests made after the
later of December 31, 1998, or the 60th day after the Secretary of the Treasury first
issues the regulations referred to in section 6104(d)(4) of the Internal Revenue Code of 1986, as amended by this section.
“(B) PUBLICATION OF ANNUAL RETURNS.--Section 6104(d) of such Code, as in effect before
the amendments made by this subsection, shall not apply to any return the due date
for which is after the date such amendments take effect under subparagraph (A).”
Effective Date of 1987 Amendment
Amendment by Pub. L. 100-203 applicable to returns for years beginning after Dec. 31, 1986, and on and after Dec.
22, 1987, in case of applications submitted after July 15, 1987, or on or before July
15, 1987, if the organization has a copy of the application on July 15, 1987, see
section 10704(d) of Pub. L. 100-203, set out as a note under section 6652 of this title.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98-369 applicable to obligations issued after Dec. 31, 1983, see section 491(f)(1) of Pub. L. 98-369, set out as a note under section 62 of this title.
Effective Date of 1982 Amendment
Amendment by 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 1980 Amendment
Amendment by Pub. L. 96-603 applicable to taxable years beginning after Dec. 31, 1980, see section 1(f) of Pub. L. 96-603, set out as a note under section 6033 of this title.
Effective Date of 1969 Amendment
Amendment by Pub. L. 91-172 effective Jan. 1, 1970, see section 101(k)(1) of Pub. L. 91-172, set out as an Effective Date note under section 4940 of this title.
Effective Date of 1962 Amendment
Amendment by Pub. L. 87-792 applicable to taxable years beginning after Dec. 31, 1962, see section 8 of Pub. L. 87-792, set out as a note under section 22 of this title.
Cross References
Attempt to evade or defeat tax, see section 7201 of this title.
Effective date of this chapter, see section 7851 of this title.
Period of limitation on criminal prosecution for offense described in this section,
see section 6531 of this title.
Section Referred to in Other Sections
This section is referred to in sections 6013, 6531, 6685, 7303 of this title.
