# 26 U.S.C. § 7204: Fraudulent statement or failure to make statement to employees

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s7204>. Cite pinpoints as 26 U.S.C. § 7204(a)(1).

In lieu of any other penalty provided by law (except the penalty provided by section 6674) any person required under the provisions of section 6051 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051, or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.

## Leading cases

- [Hughes v. United States, 899 F.2d 1495 (6th Cir. 1990)](https://www.courtlistener.com/opinion/8986736/hughes-v-united-states/)
- [United States v. Gambone, 167 F. Supp. 2d 803 (E.D. Pa. 2001)](https://www.courtlistener.com/opinion/2506251/united-states-v-gambone/)

## Connections

Cites: § 6051 Receipts for employees; § 6674 Fraudulent statement or failure to furnish statement to employee

Cited by: § 6674 Fraudulent statement or failure to furnish statement to employee

Derived from: 1939 § 1626(a); 1939 § 1634(a)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 852