I.R.C. § 7212(a) Corrupt Or Forcible Interference
Whoever corruptly or by force or threats of force (including any threatening letter
or communication) endeavors to intimidate or impede any officer or employee of the
United States acting in an official capacity under this title, or in any other way
corruptly or by force or threats of force (including any threatening letter or communication)
obstructs or impedes, or endeavors to obstruct or impede, the due administration
of this title, shall, upon conviction thereof, be fined not more than $5,000, or
imprisoned not more than 3 years, or both, except that if the offense is committed
only by threats of force, the person convicted thereof shall be fined not more than
$3,000, or imprisoned not more than 1 year, or both. The term “threats of force”,
as used in this subsection, means threats of bodily harm to the officer or employee
of the United States or to a member of his family.
I.R.C. § 7212(b) Forcible Rescue Of Seized Property
Any person who forcibly rescues or causes to be rescued any property after it shall
have been seized under this title, or shall attempt or endeavor so to do, shall,
excepting in cases otherwise provided for, for every such offense, be fined not more
than $500, or not more than double the value of the property so rescued, whichever
is the greater, or be imprisoned not more than 2 years.
(Aug. 16, 1954, ch. 736, 68A Stat. 855.)
Effective date of this chapter, see section 7851 of this title.
Entry of premises for examination of taxable objects, see section 7606 of this title.
Penalty for refusal to permit entry or examination, see section 7342 of this title.
Period of limitation on criminal prosecution for offense under this section, see section
6531 of this title.
Punishment for assaulting, resisting or impeding certain federal officers and employees,
see section 111 of Title 18, Crimes and Criminal Procedure.
Section Referred to in Other Sections
This section is referred to in sections 6531, 7601 of this title.