---
kind: "section"
citation: "26 U.S.C. § 9042"
title: "26"
title_heading: "Internal Revenue Code"
number: "9042"
heading: "Criminal penalties"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/9042"
units:
  - "Subtitle H — Financing of Presidential Election Campaigns"
  - "Chapter 96 — Presidential Primary Matching Payment Account"
---

# §9042. Criminal penalties

- (a) **Excess campaign expenses—** Any person who violates the provisions of [section 9035](/usc/26/9035.md) shall be fined not more than $25,000, or imprisoned not more than 5 years, or both. Any officer or member of any [political committee](/usc/26/9002.md?p=9) who knowingly consents to any expenditure in violation of the provisions of [section 9035](/usc/26/9035.md) shall be fined not more than $25,000, or imprisoned not more than 5 years, or both.
- (b) **Unlawful use of payments—**
  - (1) It is unlawful for any person who receives any payment under [section 9037](/usc/26/9037.md), or to whom any portion of any such payment is transferred, knowingly and willfully to use, or authorize the use of, such payment or such portion for any purpose other than—
    - (A) to defray [qualified campaign expenses](/usc/26/9002.md?p=11), or
    - (B) to repay loans the proceeds of which were used, or otherwise to restore [funds](/usc/26/9002.md?p=5) (other than [contributions](/usc/26/9032.md?p=4) to defray [qualified campaign expenses](/usc/26/9002.md?p=11) which were received and expended) which were used, to defray [qualified campaign expenses](/usc/26/9002.md?p=11).
  - (2) Any person who violates the provisions of [paragraph (1)](#b-1) shall be fined not more than $10,000, or imprisoned not more than 5 years, or both.
- (c) **False statements, etc.**
  - (1) It is unlawful for any person knowingly and willfully—
    - (A) to furnish any false, fictitious, or fraudulent evidence, books, or information to the [Commission](/usc/26/9002.md?p=3) under this chapter, or to include in any evidence, books, or information so furnished any misrepresentation of a material fact, or to falsify or conceal any evidence, books, or information relevant to a certification by the [Commission](/usc/26/9002.md?p=3) or an examination and audit by the [Commission](/usc/26/9002.md?p=3) under this chapter, or
    - (B) to fail to furnish to the [Commission](/usc/26/9002.md?p=3) any records, books, or information requested by it for purposes of this chapter.
  - (2) Any person who violates the provisions of [paragraph (1)](#c-1) shall be fined not more than $10,000, or imprisoned not more than 5 years, or both.
- (d) **Kickbacks and illegal payments—**
  - (1) It is unlawful for any person knowingly and willfully to give or accept any kickback or any illegal payment in connection with any [qualified campaign expense](/usc/26/9002.md?p=11) of a [candidate](/usc/26/9002.md?p=2), or his [authorized committees](/usc/26/9002.md?p=1), who receives payments under section 9037.
  - (2) Any person who violates the provisions of [paragraph (1)](#d-1) shall be fined not more than $10,000, or imprisoned not more than 5 years, or both.
  - (3) In addition to the penalty provided by [paragraph (2)](#d-2), any person who accepts any kickback or illegal payment in connection with any [qualified campaign expense](/usc/26/9002.md?p=11) of a [candidate](/usc/26/9002.md?p=2) or his [authorized committees](/usc/26/9002.md?p=1) shall pay to the Secretary for deposit in the [matching payment account](/usc/26/9032.md?p=5), an amount equal to 125 percent of the kickback or payment received.

## Source credit

(Added Pub. L. 93–443, title IV, § 408(c), Oct. 15, 1974, 88 Stat. 1302.)

## Notes

### Statutory Notes and Related Subsidiaries

### Effective Date

Section applicable with respect to taxable years beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93–443, set out as an Effective Date of 1974 Amendment note under section 30101 of Title 52, Voting and Elections.