Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 7205: Fraudulent withholding exemption certificate or failure to supply information

Misdemeanor

What this law says, in plain English

Individuals who willfully provide false tax withholding information to employers or fail to supply required information face criminal penalties of up to $1,000 in fines and/or up to one year imprisonment.

Read the full statutory text

Any individual required to supply information to his employer under section 3402 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under section 3402, shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both. If any individual willfully makes a false certification under paragraph (1) or (2)(C) of section 3406(d), then such individual shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.

Verify at the official source: Federal legislative text

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This page is legal information, not legal advice. Code text is sourced from official publications and may lag amendments — always confirm at the official source linked above. Plain-English summaries and relationship data are AI-derived and reviewed on an ongoing basis; verify with a licensed attorney before acting.