Whoever in connection with the sale or lease, or offer for sale or lease, of any
article, or for the purpose of making such sale or lease, makes any statement, written
or oral--
I.R.C. § 7211(1) —
intended or calculated to lead any person to believe that any part of the price at
which such article is sold or leased, or offered for sale or lease, consists of a
tax imposed under the authority of the United States, or
I.R.C. § 7211(2) —
ascribing a particular part of such price to a tax imposed under the authority of
the United States, knowing that such statement is false or that the tax is not so
great as the portion of such price ascribed to such tax, shall be guilty of a misdemeanor
and, upon conviction thereof, shall be punished by a fine of not more than $1,000,
or by imprisonment for not more than 1 year, or both.
(Aug. 16, 1954, ch. 736, 68A Stat. 854.)
Background Notes
Cross References
Effective date of this chapter, see section 7851 of this title.
Period of limitation on criminal prosecutions, see section 6531 of this title.
