Page:United States Statutes at Large Volume 53 Part 1.djvu/471

 COLLECTION (2) The amount of additional tax or penalty imposed by law in consequence of the neglect or delinquency of the person against whom the tax is assessed, and (3) The amount actually paid in accordance with the terms of the compromise. (c) CRoss REFERENCE. - For compromises after judgment, see R. S. 3469 (U. S. C ., Title 31, § 194). SEC. 3762. PENALTIES. Any person who, in connection with any compromise under section 3761, or offer of such compromise, or in connection with any closing agreement under section 3760, or offer to enter into any such agree- ment, willfully- (a) CONCEALMENT OF PROPERTY. --Conceals from any officer or employee of the United States any property belonging to the estate of a taxpayer or other person liable in respect of the tax, or (b) WITHOLDING, FALSIFYING, AND DESTROYING RECOBDS.-Re- ceives, destroys, mutilates, or falsifies any book, document, or record, or makes under oath any false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax- Shall, upon conviction thereof, be fined not more than $10,000 or imprisoned for not more than one year, or both. 463

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