Title 26, Internal Revenue CodeRelease 119-73

§7202 Willful Failure to Collect or Pay Over Tax

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS › § 7202

Last updated Apr 6, 2026|Official source

Summary

Anyone required to collect a tax from others — like an employer withholding payroll taxes — who willfully fails to collect it, account for it honestly, or pay it over commits a felony. Conviction can mean a fine of up to $10,000, up to 5 years in prison, or both, plus prosecution costs.

Full Legal Text

Title 26, §7202

Internal Revenue Code, Source: USLM XML via OLRC

Any person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.

Reference

Citations & Metadata

Citation

26 U.S.C. § 7202

Title 26, Internal Revenue Code

Last Updated

Apr 6, 2026

Release point: 119-73