 | United States. Congress. Senate. Committee on the Judiciary - Bank mergers - 1956 - 590 pages
...guility of a misdemeanor and, upon conviction thereof, shall be fined not more than $1,000, or imprisoned not more than one year, or both, together with the costs of prosecution ; and if the offender be an officer or employee of the United States he shall be dismissed... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1957 - 892 pages
...guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution. "(b) FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO DEFEAT OR EVADE TAX. — Any person required under... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1958 - 140 pages
...guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution. "(b) FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO DEFEAT OR EVADE TAX. — Any person required under... | |
 | United States - Agricultural laws and legislation - 1931 - 276 pages
...guilty of a misdemeanor, and upon conviction thereof, be fined not more than $10,000 or imprisoned for not more than one year, or both, together with the costs of prosecution. SEC. 11. That if any provision of this Act or the application thereof to any person or... | |
 | United States. Congress. House. Committee on Government Operations - Freedom of information - 1960 - 312 pages
...guilty of a misdemeanor, and upon conviction thereof be fined not more than $10,000 or imprisoned for not more than one year; or both, together with the costs of prosecution. (Sept. 21, 1922, ch. 369, § 9, 42 Stat. 1003; June 15, 1936, ch. 545, §§ 2, 11, 49... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1960 - 1044 pages
...COLLBCT AND PAY OVKH TAI, OK ATTEMPT TO DEFEAT OR EVADE TAX. "Any person required under (his chapter to collect, account for, and pay over any tax imposed by this chapter, who willfully falls to collect or truthfully account for and pay over such tax, and any person... | |
 | United States. Congress. House. Committee on Ways and Means - Social security - 1961 - 520 pages
...prosecution. SEC. 7202. WILLFUL FAILURE TO COLLECT OR PAY OVER TAX. 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... | |
 | United States. Congress. House. Committee on Appropriations - United States - 1965 - 732 pages
...guilty of a misdemeanor, and, upon conviction thereof, be fined not more than .$10,000 or imprisoned for not more than one year, or both, together with the costs of prosecution. SEC. 10. If any provision of this Act or the application thereof to any person or circumstances... | |
 | Administrative law - 1969 - 372 pages
...of a misdemeanor, and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than one year, or both, together with the costs of prosecution. (b) Exceptions. This section shall not apply— (1) To any person, if such person shows that there was... | |
 | United States. Internal Revenue Service - Internal revenue - 1978 - 630 pages
...the assessment. 26 USC §6303 (a). •Section 7202 provides: "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... | |
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... shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution. 
