 | Philippines - Law - 1985 - 756 pages
...to collect such tax, or account for and remit such tax, or willfully assists in any manner to evade any such tax or the payment thereof, shall, in addition to other penalties provided for under this Chater, be liable to a penalty equal to the total amount of the tax not collected, or... | |
 | George Edwin Holmes - Excess profits tax - 1920 - 1186 pages
...$10,000 or imprisoned for not more than one year, or both, together with the costs of prosecution. law be liable to a penalty of the amount of the tax evaded, or not collected, or accounted for and paid over, to- be assessed and collected the same manner as taxes are... | |
 | United States. Congress. House. Committee on Ways and Means - 1921 - 170 pages
...willfully refuses to pny, collect, or truly account for and pay over any such tax, shall, in addition to other penalties provided by law, be liable to a...collected, or accounted for and paid over, to be assessed ami collected in the same manner ач taxes are assessed and collected : Provided, however, That no... | |
 | United States. Bureau of Internal Revenue - Corporations - 1934 - 76 pages
...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,...by law, be liable to a penalty of the amount of the tar evaded, or not paid, collected or accounted for and paid over, to be assessed and collected in... | |
 | Almanacs, American - 1924 - 1040 pages
...till«-« IV.. V.. VI.. VII.. and VIII. or willfully attempts in any manner to evado or defeat any euch ALRY. The. secretary of war is authorized and directed to procure a bronze medal evadt-d or not paid, collected or accounted for and paid over, to be assessed and collected in the... | |
 | United States - Session laws - 1939 - 780 pages
...willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by this chapter, or willfully attempts in any manner to evade or defeat any such tax or the Kayment thereof, shall, in addition to other penalties provided by iw, be liable to a penalty of the... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by this chapter, or willfully attempts in any manner to evade or defeat...thereof, shall, in addition to other penalties provided by Jaw, be liable to a penalty of the amount of the tax evaded, or not paid, collected or accounted... | |
 | Administrative law - 1939 - 980 pages
...than five years, or both, together with the costs of prosecution. (d) Any person who willfully falls to pay, collect, or truthfully account for and pay...tax evaded, or not paid, collected or accounted for Page 1603 and paid over, to be assessed and collected in the same manner as taxes are assessed and... | |
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... 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 equal to the total amount of the tax evaded, or not collected, or not accounted... 
