26 USC Sec. 7205 01/05/2009
TITLE 26 - INTERNAL REVENUE CODE
Subtitle F - Procedure and Administration
CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A - Crimes
PART I - GENERAL PROVISIONS
Sec. 7205. Fraudulent withholding exemption certificate or failure
to supply information
(a) Withholding on wages
Any individual required to supply information to his employer
under section 3402 who willfully supplies false or fraudulent
information, or who willfully fails to supply information
thereunder which would require an increase in the tax to be
withheld under section 3402, shall, in addition to any other
penalty provided by law, upon conviction thereof, be fined not more
than $1,000, or imprisoned not more than 1 year, or both.
(b) Backup withholding on interest and dividends
If any individual willfully makes a false certification under
paragraph (1) or (2)(C) of section 3406(d), then such individual
shall, in addition to any other penalty provided by law, upon
conviction thereof, be fined not more than $1,000, or imprisoned
not more than 1 year, or both.
(Aug. 16, 1954, ch. 736, 68A Stat. 852; Pub. L. 89-368, title I,
Sec. 101(e)(5), Mar. 15, 1966, 80 Stat. 62; Pub. L. 97-34, title
VII, Sec. 721(b), Aug. 13, 1981, 95 Stat. 341; Pub. L. 97-248,
title III, Secs. 306(b), 308(a), Sept. 3, 1982, 96 Stat. 588, 591;
Pub. L. 98-67, title I, Secs. 102(a), 107(b), Aug. 5, 1983, 97
Stat. 369, 382; Pub. L. 98-369, div. A, title I, Sec. 159(a), July
18, 1984, 98 Stat. 696; Pub. L. 101-239, title VII, Sec.
7711(b)(2), Dec. 19, 1989, 103 Stat. 2393.)
1989 - Subsec. (b). Pub. L. 101-239 amended subsec. (b)
generally. Prior to amendment, subsec. (b) read as follows: "If any
individual willfully makes -
"(1) any false certification or affirmation on any statement
required by a payor in order to meet the due diligence
requirements of section 6676(b), or
"(2) a false certification under paragraph (1) or (2)(C) of
then such individual shall, in addition to any other penalty
provided by law, upon conviction thereof, be fined not more than
$1,000, or imprisoned not more than 1 year, or both."
1984 - Pub. L. 98-369 in subsecs. (a) and (b) substituted "in
addition to" for "in lieu of" and struck out reference to penalty
under section 6682 after "penalty provided by law".
1983 - Pub. L. 98-67 designated existing provisions as subsec.
(a), added subsec. (b), and repealed amendments made by Pub. L. 97-
248. See 1982 Amendment note below.
1982 - Pub. L. 97-248 provided that, applicable to payments of
interest, dividends, and patronage dividends paid or credited after
June 30, 1983, this section is amended by designating the existing
provisions as subsec. (a) with a heading of "Withholding on wages",
and by adding a new subsec. (b). Section 102(a), (b) of Pub. L. 98-
67, title I, Aug. 5, 1983, 97 Stat. 369, repealed subtitle A
(Secs. 301-308) of title III of Pub. L. 97-248 as of the close of
June 30, 1983, and provided that the Internal Revenue Code of 1954
[now 1986] [this title] shall be applied and administered (subject
to certain exceptions) as if such subtitle A (and the amendments
made by such subtitle A) had not been enacted. Subsec. (b),
referred to above, read as follows:
"(b) Withholding of interest and dividends
"Any person who -
"(1) willfully files an exemption certificate with any payor
under section 3452(f)(1)(A), which is known by him to be
fraudulent or to be false as to any material matter, or
"(2) is required to furnish notice under section
3452(f)(1)(B), and willfully fails to furnish such notice in
the manner and at the time required pursuant to section
3452(f)(1)(B) or the regulations prescribed thereunder,
shall, in lieu of any penalty otherwise provided, upon conviction
thereof, be fined not more than $500, or imprisoned not more than
1 year, or both."
1981 - Pub. L. 97-34 substituted "$1,000" for "$500".
1966 - Pub. L. 89-368 substituted "section 3402" and "any other
penalty provided by law (except the penalty provided by section
6682)" for "section 3402(f)" and "any penalty otherwise provided"
EFFECTIVE DATE OF 1989 AMENDMENT
Amendment by Pub. L. 101-239 applicable to returns and statements
the due date for which (determined without regard to extensions) is
after Dec. 31, 1989, see section 7711(c) of Pub. L. 101-239, set
out as a note under section 6721 of this title.
EFFECTIVE DATE OF 1984 AMENDMENT
Section 159(b) of Pub. L. 98-369 provided that: "The amendments
made by this section [amending this section] shall apply to actions
and failures to act occurring after the date of the enactment of
this Act [July 18, 1984]."
EFFECTIVE DATE OF 1983 AMENDMENT
Amendment by section 107(b) of Pub. L. 98-67 effective Aug. 5,
1983, see section 110(c) of Pub. L. 98-67, set out as a note under
section 31 of this title.
EFFECTIVE DATE OF 1981 AMENDMENT
Amendment by Pub. L. 97-34 applicable to acts and failures to act
after Dec. 31, 1981, see section 721(d) of Pub. L. 97-34, set out
as a note under section 6682 of this title.