---
kind: "section"
citation: "26 U.S.C. § 6674"
title: "26"
title_heading: "Internal Revenue Code"
number: "6674"
heading: "Fraudulent statement or failure to furnish statement to employee"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6674"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties"
  - "Subchapter B — Assessable Penalties"
  - "Part I — General Provisions"
---

# §6674. Fraudulent statement or failure to furnish statement to employee


In addition to the criminal penalty provided by [section 7204](/usc/26/7204.md), any [person](/usc/26/7701.md?p=a-1) required under the provisions of section [6051](/usc/26/6051.md) or [6053(b)](/usc/26/6053.md?p=b) to furnish a statement to an [employee](/usc/26/7701.md?p=a-20) 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](/usc/26/6051.md) or [6053(b)](/usc/26/6053.md?p=b), or regulations prescribed thereunder, shall for each such failure be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 828; Pub. L. 89–97, title III, § 313(e)(2)(C), July 30, 1965, 79 Stat. 385.)

## Notes

### Editorial Notes

### Amendments

1965—Pub. L. 89–97 substituted “6051 or 6053(b)” for “6051” wherever appearing.

### Statutory Notes and Related Subsidiaries

### Effective Date of 1965 Amendment

Amendment by section 313 of Pub. L. 89–97 applicable only with respect to tips received by employees after 1965, see section 313(f) of Pub. L. 89–97, set out as a note under section 6053 of this title.