Title 18Crimes and Criminal ProcedureRelease 119-73

§2075 Officer failing to make returns or reports

Title 18 › Part PART I— - CRIMES › Chapter CHAPTER 101— - RECORDS AND REPORTS › § 2075

Last updated Apr 6, 2026|Official source

Full Legal Text

Title 18, §2075

Crimes and Criminal Procedure — Source: USLM XML via OLRC

Every officer who neglects or refuses to make any return or report which he is required to make at stated times by any Act of Congress or regulation of the Department of the Treasury, other than his accounts, within the time prescribed by such Act or regulation, shall be fined under this title.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Based on title 18, U.S.C., 1940 ed., § 188, (Mar. 4, 1909, ch. 321, § 101, 35 Stat. 1107).

Editorial Notes

Amendments

2002—Pub. L. 107–273 substituted “under this title” for “not more than $1,000”.

Reference

Citations & Metadata

Citation

18 U.S.C. § 2075

Title 18Crimes and Criminal Procedure

Last Updated

Apr 6, 2026

Release point: 119-73