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Statute
Internal Revenue Code, 26 U.S.C. § 7206, Fraud and false statements
Citation
26 U.S.C. § 7206 (1982)
Summary
Section 7206 (1), Internal Revenue Code, Crimes, of the United States Code provides, in pertinent part, that it is a crime for a person to sign a tax return if the person made fraudulent or false statements. The punishment is a fine up to $100,000 ($500,000 in the case of a corporation), or imprisoned of up to 3 years.
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