 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1952 - 1030 pages
...574, 26 USC §22 (a). 2 "SEC. 145. PENALTIES. "(b) . . . ATTEMPT TO DEFEAT OR EVADE TAX. — . . . any person who willfully attempts in any manner to...penalties provided by 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... | |
 | United States. Internal Revenue Service - Gifts - 1924 - 76 pages
...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 truthfully account...manner to evade or defeat any tax imposed by this act or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...regulations. Any person required by the Act to collect, account for, and pay over any tax imposed by the Act, who willfully fails to collect or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat such tax or the payment thereof, is, in addition... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...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 truthfully account...manner to evade or defeat any tax imposed by this Act or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...Any person required under this Act to colject, account for and pay over any tax imposed by this Act, who willfully fails to collect or truthfully account...manner to evade or defeat any tax imposed by this Act or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony... | |
 | Lafayette Blanchard Gleason, Alexander Otis - Gifts - 1925 - 1550 pages
...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 truthfully account...-manner to evade or defeat any tax imposed by this act or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...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 truthfully account for and pay over Act of 1917. Act of 1916. 417 Act of 1913. Act of 1924. Act of 1921. Act of 1918. such tax, and any... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...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 truthfully account...manner to evade or defeat any tax imposed by this Act or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...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...manner to evade or defeat any tax imposed by this title or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...pay over any tax imposed by this Act, who willfully fails to collect or truthfully account for any pay over such tax, and any person who willfully attempts...manner to evade or defeat any tax imposed by this Act or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony... | |
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Any person required under this chapter to collect, account for, and pay over any tax imposed by this chapter, who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully attempts in any manner to evade... 
