Any person who, being duly summoned to appear to testify, or to appear and produce
books, accounts, records, memoranda, or other papers, as required under sections
6420(e)(2), 6421(g)(2), 6427(j)(2), 7602, 7603, and 7604(b), neglects to appear or to produce such books, accounts, records, memoranda, or other
papers, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned
not more than 1 year, or both, together with costs of prosecution.
(Aug. 16, 1954, ch. 736, 68A Stat. 854; Apr. 2, 1956, ch. 160, 4(h), 70 Stat. 91;
June 29, 1956, ch. 462, title II, 208(d)(3), 70 Stat. 396; June 21, 1965, Pub. L. 89-44, title II, 202(c)(4), 79 Stat.
139; May 21, 1970, Pub. L. 91-258, title II, 207(d)(9), 84 Stat. 249; Oct. 17, 1976, Pub. L. 94-530, 1(c)(6), 90 Stat. 2488;
Nov. 6, 1978, Pub. L. 95-599, title V, 505(c)(5), 92 Stat. 2760; Apr. 2, 1980, Pub. L. 96-223, title II, 232(d)(4)(E), 94 Stat. 278; Jan. 6, 1983, Pub. L. 97-424, title V, 515(b)(12), 96 Stat. 2182; July 18, 1984, Pub. L. 98-369, div. A, title IX, 911(d)(2)(G), 98 Stat. 1007; Oct. 22, 1986, Pub. L. 99-514, title XVII, 1703(e)(2)(G), 100 Stat. 2778; Nov. 10, 1988, Pub. L. 100-647, title I, 1017(c)(9),
(12), 102 Stat. 3576, 3577.)
Background Notes
Amendments
1988--Pub. L. 100-647, 1017(c)(12), made technical correction to language of Pub. L. 99-514, 1703(e)(2)(G), see 1986 Amendment note below.
Pub. L. 100-647, 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”.
1986--Pub. L. 99-514, as amended by Pub. L. 100-647, 1017(c)(12), substituted “6427(j)(2)” for “6427(i)(2)”.
1984--Pub. L. 98-369 substituted “6427(i)(2)”
for “6427(h)(2)”.
1983--Pub. L. 97-424 struck out “6424(d)(2),” after “6421(f)(2),”.
1980--Pub. L. 96-223 substituted “6427(h)(2)”
for “6427(g)(2)”.
1978--Pub. L. 95-599 substituted “6427(g)(2)”
for “6427(f)(2)”.
1976--Pub. L. 94-530 substituted “6427(f)(2)”
for “6427(e)(2)”.
1970--Pub. L. 91-258 inserted reference to section 6427(e)(2).
1965--Pub. L. 89-44 inserted reference to section 6424(d)(2) of this title.
1956--Act June 29, 1956, inserted reference to section 6421(f)(2) of this title.
Act Apr. 2, 1956, inserted reference to section 6420(e)(2) of this title.
Effective Date of 1988 Amendment
Amendment by Pub. L. 100-647 effective, except as otherwise provided, as if included in the provision of the Tax
Reform Act of 1986, Pub. L. 99-514, to which such amendment relates, see section 1019(a) of Pub. L. 100-647, set out as a note under section 1 of this title.
Effective Date of 1986 Amendment
Amendment by Pub. L. 99-514 applicable to gasoline removed (as defined in section 4082 of this title as amended
by section 1703 of Pub. L. 99-514)
after Dec. 31, 1987, see section 1703(h) of Pub. L. 99-514, set out as a note under section 4081 of this title.
Effective Date of 1984 Amendment
Amendment by Pub. L. 98-369 effective Aug. 1, 1984, see section 911(e) of Pub. L. 98-369, set out as a note under section 6427 of this title.
Effective Date of 1983 Amendment
Amendment by Pub. L. 97-424 applicable with respect to articles sold after Jan. 6, 1983, see section 515(c)
of Pub. L. 97-424, set out as a note under section 34 of this title.
Effective Date of 1980 Amendment
Amendment by Pub. L. 96-223 effective Jan. 1, 1979, see section 232(h)(2) of Pub. L. 96-223, set out as a note under section 6427 of this title.
Effective Date of 1978 Amendment
Amendment by Pub. L. 95-599 effective Jan. 1, 1979, see section 505(d) of Pub. L. 95-599, set out as a note under section 6427 of this title.
Effective Date of 1976 Amendment
Amendment by Pub. L. 94-530 effective Oct. 1, 1976, see section 1(d) of Pub. L. 94-530, set out as a note under section 4041 of this title.
Effective Date of 1970 Amendment
Amendment by Pub. L. 91-258 effective July 1, 1970, see section 211(a) of Pub. L. 91-258, set out as a note under section 4041 of this title.
Effective Date of 1965 Amendment
Amendment by Pub. L. 89-44 effective Jan. 1, 1966, see section 701(a)(1), (2), of Pub. L. 89-44, set out as a note under section 4161 of this title.
Effective Date of 1956 Amendment
Amendment by act June 29, 1956, as effective June 29, 1956, see section 211 of act
June 29, 1956, set out as a note under section 4041 of this title.
Cross References
Attachment for contempt for refusal to obey summons to produce books or give testimony,
see section 7604 of this title.
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 7604 of this title.
