---
kind: "section"
citation: "26 U.S.C. § 7202"
title: "26"
title_heading: "Internal Revenue Code"
number: "7202"
heading: "Willful failure to collect or pay over tax"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7202"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 75 — Crimes, Other Offenses, and Forfeitures"
  - "Subchapter A — Crimes"
  - "Part I — General Provisions"
---

# §7202. Willful failure to collect or pay over tax


Any [person](/usc/26/7701.md?p=a-1) required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, together with the costs of prosecution.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 851.)