§5291. General — Inbound Citations

26 U.S.C. § 5291

Cited by 1 provision in release 119-102.

Citations to §5291(a)

26 U.S.C. § 5605

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Any person who willfully violates any provision of section 5291(a), or of any regulation issued pursuant thereto, and any officer, director, or agent of any such person who knowingly participates in such violation, shall be fined not more than $1,000, or imprisoned not more than 2 years, or both.