All Agencies, Latest Month		All Agencies, Current FY		Geographic Distribution of Convictions for All Agencies, FY 2024
	13 Prosecutions in September 2024		56 Prosecutions in Fiscal Year 2024
	7 Convictions in September 2024		47 Convictions in Fiscal Year 2024

CITE

    26 USC Sec. 7202                                            01/05/2009

EXPCITE

    TITLE 26 - INTERNAL REVENUE CODE
    Subtitle F - Procedure and Administration
    CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
    Subchapter A - Crimes
    PART I - GENERAL PROVISIONS

HEAD

    Sec. 7202. Willful failure to collect or pay over tax

STATUTE

      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.

SOURCE

    (Aug. 16, 1954, ch. 736, 68A Stat. 851.)