(1) Whoever, being an agent or officer of any institution, corporation or company—(1) gives or returns a false or fraudulent list, schedule or statement required by law; or(2) willfully fails or refuses to take and subscribe to any of the oaths, affidavits or affirmations required by law—shall be fined not more than $200 or imprisoned not more than 1 year, or both.
(1) gives or returns a false or fraudulent list, schedule or statement required by law; or
(2) willfully fails or refuses to take and subscribe to any of the oaths, affidavits or affirmations required by law—
shall be fined not more than $200 or imprisoned not more than 1 year, or both.