Title 26 — Internal Revenue CodeRelease 119-73
§7204 Fraudulent Statement or Failure to Make Statement to Employees
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 75— CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A— Crimes › Part I— GENERAL PROVISIONS › § 7204
Summary
An employer who willfully gives a worker a false or fraudulent wage statement, such as a W-2, or willfully fails to provide one on time with the required information, commits a crime. Conviction can mean a fine of up to $1,000, up to 1 year in prison, or both, for each offense.
Full Legal Text
Title 26, §7204
Internal Revenue Code — Source: USLM XML via OLRC
In lieu of any other penalty provided by law (except the penalty provided by section 6674) any person required under the provisions of section 6051 to furnish a statement who willfully furnishes a false or fraudulent statement or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051, or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7204
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73