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. 7212. Attempts to interfere with administration of internal
revenue laws
STATUTE
(a) Corrupt or forcible interference
Whoever corruptly or by force or threats of force (including any
threatening letter or communication) endeavors to intimidate or
impede any officer or employee of the United States acting in an
official capacity under this title, or in any other way corruptly
or by force or threats of force (including any threatening letter
or communication) obstructs or impedes, or endeavors to obstruct or
impede, the due administration of this title, shall, upon
conviction thereof, be fined not more than $5,000, or imprisoned
not more than 3 years, or both, except that if the offense is
committed only by threats of force, the person convicted thereof
shall be fined not more than $3,000, or imprisoned not more than 1
year, or both. The term "threats of force", as used in this
subsection, means threats of bodily harm to the officer or employee
of the United States or to a member of his family.
(b) Forcible rescue of seized property
Any person who forcibly rescues or causes to be rescued any
property after it shall have been seized under this title, or shall
attempt or endeavor so to do, shall, excepting in cases otherwise
provided for, for every such offense, be fined not more than $500,
or not more than double the value of the property so rescued,
whichever is the greater, or be imprisoned not more than 2 years.
SOURCE
(Aug. 16, 1954, ch. 736, 68A Stat. 855.)
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