I.R.C. § 7215(a) Penalty —
Any person who fails to comply with any provision of section 7512(b) shall, in addition to any other penalties provided by law, be guilty of a misdemeanor,
and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned
not more than one year, or both, together with the costs of prosecution.
I.R.C. § 7215(b) Exceptions —
This section shall not apply--
I.R.C. § 7215(b)(1) —
to any person, if such person shows that there was reasonable doubt as to (A) whether
the law required collection of tax, or (B) who was required by law to collect tax,
and
I.R.C. § 7215(b)(2) —
to any person, if such person shows that the failure to comply with the provisions
of section 7512(b) was due to circumstances beyond his control.
For purposes of paragraph (2), a lack of funds existing immediately after the payment
of wages (whether or not created by the payment of such wages) shall not be considered
to be circumstances beyond the control of a person.
(Added Pub. L. 85-321, 2, Feb. 11, 1958, 72 Stat. 6, and amended Pub. L. 97-248, title III, 307(a)(15), 308(a), Sept. 3, 1982, 96 Stat. 590, 591; Pub. L. 98-67, title I, 102(a), Aug. 5, 1983, 97 Stat. 369.)
Background Notes
Amendments
1983--Subsec. (b). Pub. L. 98-67 repealed amendments made by Pub. L. 97-248. See 1982 Amendment note below.
1982--Subsec. (b). Pub. L. 97-248 provided that, applicable to payments of interest, dividends, and patronage dividends
paid or credited after June 30, 1983, last sentence of subsec. (b) is amended to read
as follows: “For purposes of paragraph (2), a lack of funds existing immediately after
the payment of wages or amounts subject to withholding under subchapter B of chapter
24 (whether or not created by the payment of such wages or amounts) shall not be considered
to be circumstances beyond the control of a person.” Section 102(a), (b) of Pub. L. 98-67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A (301-308) of title III
of Pub. L. 97-248 as of the close of June 30, 1983, and provided that the Internal Revenue Code of
1954 [now 1986]
[this title] shall be applied and administered (subject to certain exceptions) as
if such subtitle A (and the amendments made by such subtitle A) had not been enacted.
