Amended 1968, 1982, 1984, 1988, 1990
- 1990 Pub. L. 101-647 Pub. L. 101–647 substituted “substituting ‘felony’ for ‘misdemeanor’ and” for “substituting”.
- 1988 Pub. L. 100-690 Pub. L. 100–690 inserted at end “In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting ‘5 years’ for ‘1 year’.”
- 1984 Pub. L. 98-369 Pub. L. 98–369 struck out “(other than a return required under the authority of section 6015)” after “to make a return”.
- 1982 Pub. L. 97-248 Pub. L. 97–248, § 329(b), substituted “$25,000 ($100,000 in the case of a corporation)” for “$10,000”.
- 1982 Pub. L. 97-248 Pub. L. 97–248, § 327, inserted last sentence providing that, in the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure.
- 1968 Pub. L. 90-364 Pub. L. 90–364 struck out reference to section 6016.
Cases: Garner v. United States, 424 U.S. 648 (1976); United States v. Bishop, 412 U.S. 346 (1973); United States v. Hassebrock, 663 F.3d 906 (7th Cir. 2011)
Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, shall be fined not more than $25,000 ($100,000 in the case of a corporation), or imprisoned not more than 1 year, or both, together with the costs of prosecution. In the case of any person with respect to whom there is a failure to pay any estimated tax, this section shall not apply to such person with respect to such failure if there is no addition to tax under section 6654 or 6655 with respect to such failure. In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting “felony” for “misdemeanor” and “5 years” for “1 year”.