CHAPTER 75 — Crimes, Other Offenses, and Forfeitures
60 sections.
Subchapter A — Crimes 28 sections
PART I — GENERAL PROVISIONS 18 sections
- § 7201. — Attempt to evade or defeat tax
- § 7202. — Willful failure to collect or pay over tax
- § 7203. — Willful failure to file return, supply information, or pay tax
- § 7204. — Fraudulent statement or failure to make statement to employees
- § 7205. — Fraudulent withholding exemption certificate or failure to supply information
- § 7206. — Fraud and false statements
- § 7207. — Fraudulent returns, statements, or other documents
- § 7208. — Offenses relating to stamps
- § 7209. — Unauthorized use or sale of stamps
- § 7210. — Failure to obey summons
- § 7211. — False statements to purchasers or lessees relating to tax
- § 7212. — Attempts to interfere with administration of internal revenue laws
- § 7213. — Unauthorized disclosure of information
- § 7213A. — Unauthorized inspection of returns or return information
- § 7214. — Offenses by officers and employees of the United States
- § 7215. — Offenses with respect to collected taxes
- § 7216. — Disclosure or use of information by preparers of returns
- § 7217. — Prohibition on executive branch influence over taxpayer audits and other investigations
PART II — PENALTIES APPLICABLE TO CERTAIN TAXES 10 sections
- § 7231. — Failure to obtain license for collection of foreign items
- § 7232. — Failure to register or reregister under section 4101, false representations of registration status, etc.
- [§ 7233. — Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]
- [§ 7234. — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815]
- [§ 7235. — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816]
- [§ 7236. — Repealed. Pub. L. 93–490, § 3(b)(1), Oct. 26, 1974, 88 Stat. 1466]
- [§§ 7237, 7238. — Repealed. Pub. L. 91–513, title III, § 1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292]
- [§ 7239. — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816]
- [§ 7240. — Repealed. Pub. L. 101–508, title XI, § 11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388–528]
- [§ 7241. — Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
Subchapter B — Other Offenses 15 sections
- § 7261. — Representation that retailers’ excise tax is excluded from price of article
- § 7262. — Violation of occupational tax laws relating to wagering—failure to pay special tax
- [§ 7263. — Repealed. Pub. L. 94–455, title XIX, § 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846]
- [§ 7264. — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816]
- [§ 7265. — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815]
- [§ 7266. — Repealed. Pub. L. 93–490, § 3(b)(3), Oct. 26, 1974, 88 Stat. 1467]
- [§ 7267. — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
- § 7268. — Possession with intent to sell in fraud of law or to evade tax
- § 7269. — Failure to produce records
- § 7270. — Insurance policies
- § 7271. — Penalties for offenses relating to stamps
- § 7272. — Penalty for failure to register or reregister
- § 7273. — Penalties for offenses relating to special taxes
- [§ 7274. — Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
- § 7275. — Penalty for offenses relating to certain airline tickets and advertising
Subchapter C — Forfeitures 12 sections
PART I — PROPERTY SUBJECT TO FORFEITURE 4 sections
PART II — PROVISIONS COMMON TO FORFEITURES 8 sections
- § 7321. — Authority to seize property subject to forfeiture
- § 7322. — Delivery of seized personal property to United States marshal
- § 7323. — Judicial action to enforce forfeiture
- § 7324. — Special disposition of perishable goods
- § 7325. — Personal property valued at $100,000 or less
- [§ 7326. — Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205]
- § 7327. — Customs laws applicable
- § 7328. — Cross references
Subchapter D — Miscellaneous Penalty and Forfeiture Provisions 5 sections
- § 7341. — Penalty for sales to evade tax
- § 7342. — Penalty for refusal to permit entry or examination
- § 7343. — Definition of term “person”
- § 7344. — Extended application of penalties relating to officers of the Treasury Department
- § 7345. — Revocation or denial of passport in case of certain tax delinquencies