Menu
Tax Notes logo

Sec. 7202 Willful failure to collect or pay over tax

  • Internal Revenue Code of 1986
  • SUBTITLE F -- PROCEDURE AND ADMINISTRATION
  • Chapter 75 -- Crimes, Other Offenses and Forfeitures
  • Subchapter A -- Crimes
  • Part I -- General provisions

Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.

Copy RID