Amended 1956, 1965, 1970, 1976, 1978, 1980, 1983, 1984, 1986, 1988
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(12), made technical correction to language of Pub. L. 99–514, § 1703(e)(2)(G), see 1986 Amendment note below.
- 1988 Pub. L. 100-647 Pub. L. 100–647, § 1017(c)(9), substituted “6421(g)(2)” for “6421(f)(2)”.
- 1986 Pub. L. 99-514 Pub. L. 99–514, as amended by Pub. L. 100–647, § 1017(c)(12), substituted “6427(j)(2)” for “6427(i)(2)”.
- 1984 Pub. L. 98-369 Pub. L. 98–369 substituted “6427(i)(2)” for “6427(h)(2)”.
- 1983 Pub. L. 97-424 Pub. L. 97–424 struck out “6424(d)(2),” after “6421(f)(2),”.
- 1980 Pub. L. 96-223 Pub. L. 96–223 substituted “6427(h)(2)” for “6427(g)(2)”.
- 1978 Pub. L. 95-599 Pub. L. 95–599 substituted “6427(g)(2)” for “6427(f)(2)”.
- 1976 Pub. L. 94-530 Pub. L. 94–530 substituted “6427(f)(2)” for “6427(e)(2)”.
- 1970 Pub. L. 91-258 Pub. L. 91–258 inserted reference to section 6427(e)(2).
- 1965 Pub. L. 89-44 Pub. L. 89–44 inserted reference to section 6424(d)(2) of this title.
- 1956 Act June 29, 1956, inserted reference to section 6421(f)(2) of this title.
- 1956 Act Apr. 2, 1956, inserted reference to section 6420(e)(2) of this title.
Cases: Schulz v. Internal Revenue Service, 413 F.3d 297 (2d Cir. 2005); In re Colton, 291 F.2d 487 (2d Cir. 1961)
Any person who, being duly summoned to appear to testify, or to appear and produce books, accounts, records, memoranda, or other papers, as required under sections 6420(e)(2), 6421(g)(2), 6427(j)(2), 7602, 7603, and 7604(b), neglects to appear or to produce such books, accounts, records, memoranda, or other papers, shall, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both, together with costs of prosecution.