Amended 1962, 1969, 1976, 1980, 1982, 1984, 1987, 1998, 2002
- 2002 Pub. L. 107-276 Pub. L. 107–276 substituted “pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527” for “pursuant to subsection (b) of section 6047 or pursuant to subsection (d) of section 6104”.
- 1998 Pub. L. 105-277 Pub. L. 105–277 struck out “or (e)” after “subsection (d)”.
- 1987 Pub. L. 100-203 Pub. L. 100–203 inserted reference to subsec. (e) of section 6104.
- 1984 Pub. L. 98-369 Pub. L. 98–369 struck out “or (c)” after “subsection (b)”.
- 1982 Pub. L. 97-248 Pub. L. 97–248 substituted “$10,000 ($50,000 in the case of a corporation)” for “$1,000” wherever appearing.
- 1980 Pub. L. 96-603 Pub. L. 96–603 substituted “subsection (b) or (c) of section 6047 or pursuant to subsection (d) of section 6104” for “sections 6047(b) or (c), 6056, or 6104(d)”.
- 1976 Pub. L. 94-455 Pub. L. 94–455 struck out “or his delegate” after “Secretary”.
- 1969 Pub. L. 91-172 Pub. L. 91–172 substituted “sections 6047(b) or (c), 6056, or 6104(d)” for “section 6047(b) or (c)”.
- 1962 Pub. L. 87-792 Pub. L. 87–792 inserted sentence providing that any person required pursuant to section 6047(b) or (c) to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Any person who willfully delivers or discloses to the Secretary any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both. Any person required pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527 to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both.