View all text of Part I [§ 7201 - § 7217]
§ 7206. Fraud and false statements
Any person who—
(1) Declaration under penalties of perjury
(2) Aid or assistance
(3) Fraudulent bonds, permits, and entries
(4) Removal or concealment with intent to defraud
(5) Compromises and closing agreements
In connection with any compromise under section 7122, or offer of such compromise, or in connection with any closing agreement under section 7121, or offer to enter into any such agreement, willfully—
(A) Concealment of property
(B) Withholding, falsifying, and destroying records
shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 3 years, or both, together with the costs of prosecution.
(Aug. 16, 1954, ch. 736, 68A Stat. 852; Pub. L. 97–248, title III, § 329(c), Sept. 3, 1982, 96 Stat. 618.)