Page:United States Statutes at Large Volume 43 Part 1.djvu/375

 O 344 SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. ”"”"m M °'““ pur ses of the com utation, assessment, or collection of any tax P0 _ P imposed by this Act, who willfully fails to pay such tax, make such Adm ml _ return, keep such records, or supply such information, at the time men:. ° mush or times required b law or regu ations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor_and,_ upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution. For willful failure to · • wm, - b) Any person required under this Act to collect account for ¤¤¤°·:?<¥B Sammy and pay over any tax imposed by this Act, who willfully fails to collect or truthfully account for and pay over such tax, and any Ad _ person who willfully attempts in any manner to evade or_ defeat any ment} I M"`] mr tax imposed by this Act or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be lined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of _ prosecution.
 * "*’““‘,,,,*“,¤"‘,,¤"““” (c) Any person who willfully 1) aids or assists in the prepara-
 * i::¤.°•i¢;· t W tion or presentation of a false or fraudulent return, aiiidavit, claim,

or document, authorized or required by the internal revenue laws, or (2) procures, counsels, or advises the preparation or presentation of such ret1u·n, ailidavit, claim, or document, shall (whether or not such falsity or fraud is with the knowledge or consent of the tm person authorized or requ1.red to present such return, aiiidavit claim, I“°m‘“‘°" or document) be Eulty of a fe ony and, uéion conviction thereof, be lined not more an $10,000, or imprisone for not more than five A _ _ years, or both, together with the costs of prosecution. $¤j1*g¤s,;,¤a>x_¤¤¤· ¤¤· account for and pagllcjver, any tax_1mposed by Titles IV, V, VI, Vli and VIH, or will y attempts in anfy manner to evade or defeat any such tax or the payment thereo, shall, in addition to other penalties provided by law, be hable to a penalty of the amount of the tax evaded, or not paid, collected or accounted for and paid Emwml over, to be assessed and collected in the same manner as taxes are assessed and collected. No penalty shall be assessed under this sub- éguqfohaggkm division for any offense for which a penaltg may be assewed under Righsgygggnésgcgzon  of ptgie iglevlrsedbegatutes, as gmenéled, or rw c a na y as nrecovere unersec- R‘S‘*’°°‘°”°·"‘°"‘ tion 3256 of the Revised Statutes. .,]g°"°°" "°b'° °°' (e) 'Ihe term " person ’f as used in this section includes an omcgp _ or_employee of a corgoration or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. nvm sums. nnvisnn s·rA·rU·rns. ,,,’;§‘;,"}.§,§‘;§§j(§f‘ ‘*°‘ Sec. 1018. Sections 3164, 3165, 3167, 3172, and 3173 of the Revised can ct rs t N rt Stcatutes, as amended, are reenacted without chance, as follows; ,,,0m,f,,,§ 0,‘§¤,f§,,, Sec. 316j.L It shall be the duty of BV€I'y Ggllector of internal :;;s:.2.;*s‘ss.?;i;2s ;:f.2;a;::.*.1$.·;1.:z2%.*;2°:;..2i is ***22* ‘°‘·*2· Nu- coming into possession of such knowledge, to tile withytheydidi-iii attoiney of the district ID which any fine, penalty, or forfeiture may be in iiiiurrid, istatfengent of all the facts and circumstances of the gage wi fulit 111% 0W c ge, together W1tl1_tl1e names Of tliewitnesses, Behluagl   ie pigavisions of law beheyed to be so v1olated on Rev m ms Bu- ws “ie_ ienancre may e had for condemnation or conviction, thodisgvigomgumsmr bac, ({-516o. Eriery collector, deputy collector, internal-revenue ,,,,§,,é·,;,;c'3l&5'p·606· agent, an interna —revenue officer assigned to duty under an internal- ,,0, _,2'p_,,,_ rex enue agent, is authorized to administer oaths and to take evidence
 * ,,,,,,m%““',,, ,,,"°”“f§’__ (d) Any person who willfully  to pay, collect, or truthfull