§7512. Separate accounting for certain collected taxes, etc. — Inbound Citations

Citations to §7512(b)

• 26 U.S.C. § 7215(a)

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  (a) Any person who fails to comply with any provision of section 7512(b) shall, in addition to any other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than one year, or both, together with the costs of prosecution.
• 26 U.S.C. § 7215(b)(2)

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  (2) to any person, if such person shows that the failure to comply with the provisions of section 7512(b) was due to circumstances beyond his control.