---
kind: "section"
citation: "26 U.S.C. § 7204"
title: "26"
title_heading: "Internal Revenue Code"
number: "7204"
heading: "Fraudulent statement or failure to make statement to employees"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/7204"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 75 — Crimes, Other Offenses, and Forfeitures"
  - "Subchapter A — Crimes"
  - "Part I — General Provisions"
---

# §7204. Fraudulent statement or failure to make statement to employees


In lieu of any other penalty provided by law (except the penalty provided by [section 6674](/usc/26/6674.md)) any [person](/usc/26/7701.md?p=a-1) required under the provisions of [section 6051](/usc/26/6051.md) 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](/usc/26/6051.md), 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.


## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 852.)