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26 U.S.C. § 7211 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7211. False statements to purchasers or lessees relating to tax

Current as of January 01, 2024 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - 26 U.S.C. § 7211 - U.S. Code - Unannotated Title 26. Internal Revenue Code § 7211. False statements to purchasers or lessees relating to tax - last updated January 01, 2024 | https://codes.findlaw.com/us/title-26-internal-revenue-code/26-usc-sect-7211/

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