Title 26, Internal Revenue CodeRelease 119-102
§7202 Willful Failure to Collect or Pay Over Tax
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A — Crimes › PART I — GENERAL PROVISIONS › § 7202
Summary
Anyone who must collect, report, and pay taxes but fails on purpose can be guilty of a felony, fined $10,000, jailed 5 years, or both.
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
Aug 21, 2026
Release point: 119-102