TITLE 4: ECONOMIC RESOURCES
DIVISION 1: REVENUE AND TAXATION
§ 18126. False Information With Respect to Withholding. In addition to any criminal penalty provided by law, if: (a) Any individual makes a statement under section 1821 or 1822 or 1823 which results in a decrease in the amounts deducted and withheld, and (b) As of the time such statement was made, there was no reasonable basis for such statement, such individual shall pay a penalty of $500 for such statement. Source: PL 14-35, § 4 (1916).