Page:United States Statutes at Large Volume 42 Part 1.djvu/337

 SIXTY-SEVENTH CONGRESS. Sess. I. Ch. 136. 1921. 309 ing a complete and prompt collection of the tax. All administrative ‘“iZ;N;’“ ·*°'t;;" ‘°3· and pena ty provisions of Title XI, in so far as applicable, shall aa, .,i¤?§I§puc$€, ` apply to the collection of any tax which the Commissioner determines or prescribes shall be collected in such manner. PENALTIES. P°°°m°°° For failure to pay Sec. 1302. (a) That any person re uired under Titles V, VI, VII, §;‘,;§_',,‘;§°t’,‘;a*‘,j"}f;°f,'{,f;,; VIII, IX, X, or XII, to pay, or to cdllect, account for and pai over and stomp mwany tax, or required by law or regulations made under authority thereof to make a return or supply any information for the purposes of the computation, assessment, or collection of any such tax, who fails to pay, collect, or truly accopnt for and pay over any such tax, make any such return or supply any such information at the time or times required by law ·or regulation shall in addition to other penalties provided by law be subject to a penalty of not more than $1,000. · (b) Any person who willfully refuses to pay, collect, or truly account for and pay over any such tax, make such return or supply such in- °t°° formation at the time or times required b law or regulation, or who willfully attempts in any manner to evadye such tax shall be guilty of a misdemeanor and in addition to other penalties provided by law shall be fined not more than $10,000 or imprisoned for not more than one year, or both, to ether with the costs of prosecution. a1£&d;1iti9w¤¤§1‘ul¤x°g:,- (c) Any person who willfully refuses to pay, collect, or truly ac- m§,§”m,m,r count for and pay over any such tax shall in addition to other penalties grovided by law be liable to a penalty of the amount of the tax evade, or not Baid, collected, or accounted for and paid over, to be assessed and co ected in the same manner as taxes are assessed and P,,,,,,,,,_ collected: Provided, however, That no enalty shall be assessed under 1¤¤¤¤v¢i¤;i¤é this subdivision for any offense for w§ch a penalty may be assessed P°°°’p' ' imder authority of section 3176 of the Revised Statutes, as amended, iz. s., M. ma, p. or for any offense for which a penalty has been recovered under sec- az'- tion 3256 of the Revised Statutes. m,f°”°“" “°*’*° '°' (cl) The term "person" as used in this section includes an officer or employee of a corporation or a member or employee of a partnership, who as such officer, employee, or member is under a duty to pe orm the act in respect of which the violation occurs. RULES AND REGULATIONS, uolggloa and regula- Sec. 1303. That the Commissioner, with the approval of the  '°" °”" Secretary, is hereby authorized to make all needful rules andregulations for the enforcement of the provisions of this Act. Adm I t The Commissioner, with such approval may b regulation §rovide w;a¤¤Y:¤£°n`l?m°° ° that any return re uired by Titles QJ, VI, VII, VYIII, IX, or to be under oath may, ii] the amount of the tax covered thereby is not in excess of $10, be signed or acknowledged before two witnesses instead of under oath. ov1·:nr·ArMnN·rs AND ovnnoo1.Lno·r1oNs. ,,,2,‘Q$,'Hp,‘§{.',‘§,§‘,‘}t* md Sec. 1304. That in the case of any overpayment or overcollection ,,,,°;1$§§_°"°'““d“’1' of an tax imposed by section 602 or by Title V, Title VIII, or Title IX, tlie person making such overpayment or overcollection may take credit therefor against taxes due upon any monthly return, and shall make refund of any excessive amount collected by him upon proper application by the person entitled thereto. I