§7205 Fraudulent withholding exemption certificate or failure to supply information

1989—Subsec. (b). Pub. L. 101–239 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “If any individual willfully makes— “(1) any false certification or affirmation on any statement required by a payor in order to meet the due diligence requirements of section 6676(b), or “(2) a false certification under paragraph (1) or (2)(C) of section 3406(d), then such individual shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.” 1984—Pub. L. 98–369 in subsecs. (a) and (b) substituted “in addition to” for “in lieu of” and struck out reference to penalty under section 6682 after “penalty provided by law”. 1983—Pub. L. 98–67 designated existing provisions as subsec. (a), added subsec. (b), and repealed

made by such subtitle A) had not been enacted. Subsec. (b), referred to above, read as follows: “(b) Withholding of interest and dividends “Any person who— “(1) willfully files an exemption certificate with any payor under section 3452(f)(1)(A), which is known by him to be fraudulent or to be false as to any material matter, or “(2) is required to furnish notice under section 3452(f)(1)(B), and willfully fails to furnish such notice in the manner and at the time required pursuant to section 3452(f)(1)(B) or the

prescribed thereunder, shall, in lieu of any penalty otherwise provided, upon conviction thereof, be fined not more than $500, or imprisoned not more than 1 year, or both.” 1981—Pub. L. 97–34 substituted “$1,000” for “$500”. 1966—Pub. L. 89–368 substituted “section 3402” and “any other penalty provided by law (except the penalty provided by section 6682)” for “section 3402(f)” and “any penalty otherwise provided” respectively.

of 1989 AmendmentAmendment by Pub. L. 101–239 applicable to returns and statements the due date for which (determined without regard to extensions) is after Dec. 31, 1989, see section 7711(c) of Pub. L. 101–239, set out as a note under section 6721 of this title.

of 1984 Amendment Pub. L. 98–369, div. A, title I, § 159(b), July 18, 1984, 98 Stat. 696, provided that: “The

made by this section [amending this section] shall apply to actions and failures to act occurring after the date of the enactment of this Act [July 18, 1984].”

of 1983 AmendmentAmendment by section 107(b) of Pub. L. 98–67 effective Aug. 5, 1983, see section 110(c) of Pub. L. 98–67, set out as a note under section 31 of this title.

of 1981 AmendmentAmendment by Pub. L. 97–34 applicable to acts and failures to act after Dec. 31, 1981, see section 721(d) of Pub. L. 97–34, set out as a note under section 6682 of this title.