Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 7215: Offenses with respect to collected taxes

Misdemeanor

What this law says, in plain English

Failure to comply with tax collection requirements under section 7512(b) is a misdemeanor punishable by fine up to $5,000, imprisonment up to one year, or both. Reasonable doubt about tax collection obligations or uncontrollable circumstances may provide a defense.

Read the full statutory text

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. 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 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.

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.