Title 18, Crimes and Criminal ProcedureRelease 119-102
§2075 Officer Failing to Make Returns or Reports
Title 18 › PART I — CRIMES › CHAPTER 101 — RECORDS AND REPORTS › § 2075
Summary
An officer who misses filing a return or report that a law or Treasury rule requires (not including accounts) by the deadline must be fined.
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 18, Crimes and Criminal Procedure
Last Updated
Aug 21, 2026
Release point: 119-102