Title 26, Internal Revenue CodeRelease 119-110
§7211 False Statements to Purchasers or Lessees Relating to Tax
Title 26 › Subtitle F — Procedure and Administration › CHAPTER 75 — CRIMES, OTHER OFFENSES, AND FORFEITURES › Subchapter A — Crimes › PART I — GENERAL PROVISIONS › § 7211
Summary
Anyone who, while selling or offering to sell or lease an item, says in writing or aloud that part of the price is a tax by the United States, or assigns part of the price to such a tax, and knows the statement is false or the tax is smaller than claimed, can be charged with a misdemeanor. The penalty can be a fine up to $1,000, up to 1 year in jail, or both.
Full Legal Text
Title 26, §7211
Internal Revenue Code, Source: USLM XML via OLRC
Whoever in connection with the sale or lease, or offer for sale or lease, of any article, or for the purpose of making such sale or lease, makes any statement, written or oral—
(1)intended or calculated to lead any person to believe that any part of the price at which such article is sold or leased, or offered for sale or lease, consists of a tax imposed under the authority of the United States, or
(2)ascribing a particular part of such price to a tax imposed under the authority of the United States,
knowing that such statement is false or that the tax is not so great as the portion of such price ascribed to such tax, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $1,000, or by imprisonment for not more than 1 year, or both.
Reference
Citations & Metadata
Citation
26 U.S.C. § 7211
Title 26, Internal Revenue Code
Last Updated
Sep 22, 2026
Release point: 119-110