§6674. Fraudulent statement or failure to furnish statement to employee — Inbound Citations

Citations to 26 U.S.C. § 6674 as a whole

• 26 U.S.C. § 6051(f)(1)(B)(ii)

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  (ii) For purposes of sections 6674 and 7204, the statements required to be furnished by subparagraph (A) shall be treated as statements required under this section to be furnished to employees.
• 26 U.S.C. § 7204

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  In lieu of any other penalty provided by law (except the penalty provided by section 6674) any person required under the provisions of section 6051 to furnish a statement 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, or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.