18 U.S.C. § 2075Chapter 101

§2075. Officer failing to make returns or reports

Primary source

Verbatim text below is from the United States Code (GovInfo), a public-domain U.S. government work.

Full Text

§2075. Officer failing to make returns or reports

Every officer who neglects or refuses to make any return or report which he is required to make at stated times by any Act of Congress or regulation of the Department of the Treasury, other than his accounts, within the time prescribed by such Act or regulation, shall be fined under this title.

Historical and Revision Notes

Based on title 18, U.S.C., 1940 ed., §188, (Mar. 4, 1909, ch. 321, §101, 35 Stat. 1107).


Editorial Notes

Amendments

2002—Pub. L. 107–273 substituted "under this title" for "not more than $1,000".

Last amended: December 31, 2024

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