{"identifier":"/us/usc/t26/s6720B","title":26,"num":"\u00a7\u202f6720B.","heading":"Fraudulent identification of exempt use property","text":"\u00a7\u202f6720B.\nFraudulent identification of exempt use property\nIn addition to any criminal penalty provided by law, any person who identifies applicable property (as defined in section 170(e)(7)(C)) as having a use which is related to a purpose or function constituting the basis for the donee\u2019s exemption under section 501 and who knows that such property is not intended for such a use shall pay a penalty of $10,000.","url":"https://projectusc.org/usc/t26/s6720B.html","content":[{"t":"sec","id":"/us/usc/t26/s6720B","children":[{"t":"num","text":"\u00a7\u202f6720B."},{"t":"heading","text":"Fraudulent identification of exempt use property"},{"t":"content","text":"\n","children":[{"t":"p","text":"In addition to any criminal penalty provided by law, any person who identifies applicable property (as defined in section 170(e)(7)(C)) as having a use which is related to a purpose or function constituting the basis for the donee\u2019s exemption under section 501 and who knows that such property is not intended for such a use shall pay a penalty of $10,000.","tail":"\n"}]},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}