 | 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... | |
 | Taxation - 1959 - 1590 pages
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 | Taxation - 1946 - 1776 pages
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 | United States. Internal Revenue Service - Income tax - 1924 - 396 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 - 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... | |
 | Taxation - 1947 - 1744 pages
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 | 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... | |
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... any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more... 
