§ 2075 - Officer failing to make returns or reports

CHAPTER 101— RECORDS AND REPORTS

Every officer who neglects or refuses to make any return or report which he is required to make at stated times by any Act of Congress or regulation of the Department of the Treasury, other than his accounts, within the time prescribed by such Act or regulation, shall be fined under this title.

Notes

Historical and Revision Notes

Based on title 18, U.S.C., 1940 ed., § 188, (Mar. 4, 1909, ch. 321, § 101, 35 Stat. 1107).

Editorial Notes

Amendments

2002—Pub. L. 107–273 substituted “under this title” for “not more than $1,000”.