Act of 1917. Act of 1916. Act of 1913. SEC. 17.370 That it shall be SEC. 17.370 That it shall be the J. That it shall be the duty of the duty of every collector of in- duty of every collector of inter- every collector of internal reveternal revenue, to whom any nal revenue, to whom any pay- nue, to whom any payment of payment of any taxes is made ment of any taxes is made under any taxes other than the tax repunder the provisions of this title, the provisions of this title, to resented by an adhesive stamp or to give to the person making give to the person making such other engraved stamp is made such payment a full written or payment a full written or print- under the provisions of this secprinted receipt, expressing the ed receipt, expressing the tion, to give to the person makamount paid, and the particular amount paid and the particular ing such payment a full written account for which such payment account for which such payment or printed receipt, expressing was made; and whenever such was made; and whenever such the amount paid and the particpayment is made such collector payment is made such collector ular account for which such shall, if required, give a separate shall, if required, give a separate receipt for each tax paid by any receipt for each tax paid by any debtor, on account of payments debtor, on account of payments made to or to be made by him to made to or to be made by him separate creditors in such form to separate creditors in such that such debtor can convenient- form that such debtor can conly produce the same separately veniently produce the same sepato his several creditors in satis-rately to his several creditors in 371 Title X, Act of 1924. pay ment was made; and whenever such payment is made such collector shall, if required, give a separate receipt for each tax paid by any debtor, on account of payments made to or to be made by him to separate creditors in such form that such Act of 1924. respective demands up to the amounts stated in the receipts; and such receipt shall be sufficient evidence in favor of such debtor to justify him in withholding from his next payment to his creditor the amount therein stated; but the creditor may, upon giving to his debtor a full written receipt acknowledging the payment to him of any sum actually paid and accepting the amount of tax paid as aforesaid (specifying the same) as a further satisfaction of the debt to that amount, require the surrender to him of such collector's receipt. creditors in satisfaction of their of their respective demands up PENALTIES. SEC. 1017. (a) 372 Any person required under this Act to pay any tax, or required by law or regulations made under authority thereof to make a return, keep any records, or supply any information, for the purposes of the computation, assessment, or collection of any tax imposed by this Act, who willfully fails to pay such tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution. SEC. 253. That any individual, SEC. 253. That any individual, corporation, or partnership re- corporation, or partnership required under this title to pay quired under this title to pay or or collect any tax, to make a collect any tax, to make a rereturn or to supply informa- turn or to supply information, tion, who fails to pay or col- who fails to pay or collect such lect such tax, to make such tax, to make such return, or to return, or to supply such infor- supply such information at the mation at the time or times re- time or times required under quired under this title, shall be this title, shall be liable to a liable to a penalty of not more penalty of not more than $1,000. than $1,000. Any individual, Any individual, corporation, or corporation, or partnership, or partnership, or any officer or emany officer or employee of any ployee of any corporation or corporation or member or em- member or employee of a partployee of a partnership, who nership, who willfully refuses willfully refuses to pay or col- to pay or collect such tax, to lect such tax, to make such make such return, or to supply return, or to supply such infor- such information at the time or mation at the time or times re- times required under this title, quired under this title, or who or who willingly attempts in willfully attempts in any man- any manner to defeat or evade ner to defeat or evade the tax the tax imposed by this title, imposed by this title, shall be shall be guilty of a misdemeanor guilty of a misdemeanor and and shall be fined not more than shall be fined not more than $10,000 or imprisonment for not $10,000 or imprisoned for not more than one year, or both, tofully account for and pay over more than one year, or both, together with the costs of prosesuch tax, and any person who gether with the costs of prosecu-cution. willfully attempts in any man- tion. ner to evade or defeat any tax imposed by this Act or the payment thereof, shall, in addition to other penalties provided by SEC. 1017. (b) Any person required under this Act to collect, account for and pay over any tax imposed by this Act, who willfully fails to collect or truth 872 Title X, Act of 1924. 373 Title X, Act of 1917. 374 Under the Act of 1917, an officer of a corpora tion who made a false amended" return with in 66 Act of 1917. Act of 1916. Act of 1913. faction of their respective de- satisfaction of their respective debtor can conveniently produce mands to the amounts specified demands to the amounts speci- the same separately to his sevin such receipts; and such re-fied in such receipts; and such eral creditors in satisfaction of ceipts shall be sufficient evidence receipts shall be sufficient evi- their respective demands to the in favor of such debtor to justify dence in favor of such debtor to amounts specified in such rehim in withholding the amount justify him in withholding the ceipts; and such receipts shall therein expressed from his next amount therein expressed from be sufficient evidence in favor of payment to his creditor; but his next payment to his creditor; such debtor to justify him in such creditor may, upon giving but such creditor may, upon giv- withholding the amount therein to his debtor a full written re- ing to his debtor a full written expressed from his next payment ceipt, acknowledging the pay-receipt, acknowledging the pay- to his creditor; but such creditor ment to him of whatever sum ment to him of whatever sum may, upon giving to his debtor a may be actually paid, and ac- may be actually paid, and ac- full written receipt, acknowledgcepting the amount of tax paid cepting the amount of tax paid ing the payment to him of whatas aforesaid (specifying the as aforesaid (specifying the ever sum may be actually paid, same) as a further satisfaction same) as a further satisfaction and accepting the amount of tax of the debt to that amount, re- of the debt to that amount, re- paid as aforesaid (specifying the quire the surrender to him of quire the surrender to him of same) as a further satisfaction such collector's receipt. such collector's receipt. of the debt to that amount, require the surrender to him of such collector's receipt. SEC. 1004.87 That whoever fails to make any return required by this Act or the regulations made under authority thereof within the time prescribed or who makes any false or fraudulent returns,' 374 and whoever evades or attempts to evade any tax imposed by this Act or fails to collect or truly to account for and pay over any such tax, shall be subject to a penalty of not more than $1,000, or to imprisonment for not more than one year, or both, at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. tent to defeat or evade the tax was subject to the penalty the same as if it were an "original" return. Levy v. U. S., (C. C. A., Third Cir. 1921) 271 Fed. 942. Act of 1924. law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. SEC. 1017. (c) Any person who willfully (1) aids or assists in the preparation or presentation of a false or fraudulent return, affidavit, claim, or document, authorized or required by the internal revenue laws, or (2) procures, counsels, or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. SEC. 1017. (d) Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, and VIII,377 or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected. No penalty shall be assessed under this subdivision for any offense for which a penalty may be assessed under authority of section 3176 of the Revised Statutes, as amended, or for any offense for which a penalty has been recovered under section 3256 of the Revised Statutes. 375 Part II, Title I, Act of 1916. 376 Part III, Title I, Act of 1916, as amended by Title XII, Act of 1917. Act of 1917. SEC. 14. (c) [1]375 If any of the corporations, joint-stock the companies or associations, or insurance companies aforesaid shall refuse or neglect to make a return at the time or times herein before specified in each year, or shall render a false or fraudulent return, such corporation, joint-stock company or association, or insurance company shall be liable to a penalty of not exceeding $10,000. SEC. 376 1209.3 That section eighteen of such Act of September eighth, nineteen hundred and sixteen, is hereby amended to read as follows: SEC. 14. (c) [1]375 If any of G. (d) [2] If any of the corcorporations, joint-stock porations, joint-stock companies companies or associations, or in- or associations, or insurance surance companies aforesaid companies aforesaid, shall refuse shall refuse or neglect to make a or neglect to make a return at return at the time or times here- the time or times herein before inbefore specified in each year, specified in each year, or shall or shall render a false or fraudu- render a false or fraudulent relent return, such corporation, turn, such corporation, jointjoint-stock company or associa- stock company or association, or tion, or insurance company shall insurance company shall be liabe liable to a penalty of not ex-ble to a penalty of not exceeding ceeding $10,000 : $10,000. "SEC. 18. That any person, SEC. 18. That if any individual corporation, partnership, asso- liable to make the return or pay ciation, or insurance company, the tax aforesaid shall refuse or liable to pay the tax, to make neglect to make such return at a return or to supply informa- the time or times hereinbefore tion required under this title, specified in each year, he shall who refuses or neglects to pay be liable to a penalty of not less such tax, to make such return or than $20 nor more than $1,000. to supply such information at Any individual or any officer of the time or times herein specified any corporation, joint-stock comin each year, shall be liable, ex- pany or association, or insurance cept as otherwise specially company required by law to provided in this title, to a pen- make, render, sign, or verify any alty of not less than $20 nor return who makes any false or more than $1,000. Any indi- fraudulent return or statement vidual or any officer of any with intent to defeat or evade corporation, partnership, associa- the assessment required by this tion, or insurance company, re- title to be made shall be guilty quired by law to make, render, of a misdemeanor, and shall be sign, or verify any return or to fined not exceeding $2,000 or be supply any information, who imprisoned not exceeding one makes any false or fraudulent year, or both, in the discretion return or statement with intent of the court, with the costs of to defeat or evade the assess- prosecution: Provided, That ment required by this title to where any tax heretofore due be made, shall be guilty of a and payable has been duly paid misdemeanor, and shall be fined by the taxpayer, it shall not be not exceeding $2,000 or be im- re-collected from any person or prisoned not exceeding one year, corporation required to retain it or both, in the discretion of the at its source, nor shall any pencourt, with the costs of prosecu- alty be imposed or collected in tion: Provided, That where any such cases from the taxpayer, or tax heretofore due and payable such person or corporation has been duly paid by the tax- whose duty it was to retain it, payer, it shall not be re-collected for failure to return or pay the from any withholding agent re- same, unless such failure was cor F. That if any person, poration, joint-stock company, association, or insurance company liable to make the return or pay the tax aforesaid shall refuse or neglect to make a return at the time or times hereinbefore specified in each year, such person shall be liable to a penalty of not less than $20 nor more than $1,000. Any person or any officer of any corporation required by law to make, render, sign, or verify any return who makes any false or fraudulent return or statement with intent to defeat or evade the assessment required by this section to be made shall be guilty of a misdemeanor, and shall be fined not exceeding $2,000 or be imprisoned not exceeding one year, or both, at the discretion of the court, with the costs of prosecution. 377 These titles do not apply to the income, estate or gift tax. |