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Sec. 6674 Fraudulent statement or failure to furnish statement to employee

  • Internal Revenue Code of 1986
  • Chapter 68 -- Additions to the Tax, Additional Amounts, and Assessable Penalties
  • Subchapter B -- Assessable Penalties
  • Part I -- General provisions

In addition to the criminal penalty provided by section 7204, any person required under the provisions of section 6051 or 6053(b) to furnish a statement to an employee who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051 or 6053(b), or regulations prescribed thereunder, shall for each such failure be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111.

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