Federal · Title 26 — Internal Revenue Code
26 U.S.C. § 5603: Penalty relating to records, returns, and reports
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fail to keep any such document or to make required entries therein; or make any false entry in such document; or cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document or any entry therein; or hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or fail or refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto; fail to keep any such document or to make required entries therein; or make any false entry in such document; or cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document, or any entry therein, except as provided by this title or regulations issued pursuant thereto; or hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or fail to refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto;
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