Chapter 75: CRIMES, OTHER OFFENSES, AND FORFEITURES
Subchapter A: Crimes
- Part I: GENERAL PROVISIONS
- Section 7201: Attempt to evade or defeat tax
- Section 7202: Willful failure to collect or pay over tax
- Section 7203: Willful failure to file return, supply information, or pay tax
- Section 7204: Fraudulent statement or failure to make statement to employees
- Section 7205: Fraudulent withholding exemption certificate or failure to supply information
- Section 7206: Fraud and false statements
- Section 7207: Fraudulent returns, statements, or other documents
- Section 7208: Offenses relating to stamps
- Section 7209: Unauthorized use or sale of stamps
- Section 7210: Failure to obey summons
- Section 7211: False statements to purchasers or lessees relating to tax
- Section 7212: Attempts to interfere with administration of internal revenue laws
- Section 7213: Unauthorized disclosure of information
- Section 7213A: Unauthorized inspection of returns or return information
- Section 7214: Offenses by officers and employees of the United States
- Section 7215: Offenses with respect to collected taxes
- Section 7216: Disclosure or use of information by preparers of returns
- Section 7217: Prohibition on executive branch influence over taxpayer audits and other investigations
- Part II: PENALTIES APPLICABLE TO CERTAIN TAXES
- Section 7231: Failure to obtain license for collection of foreign items
- Section 7232: Failure to register or reregister under section 4101, false representations of registration status, etc.
- [Section 7233: Repealed. Pub. L. 94–455, title XIX, § 1952(n)(2)(A), Oct. 4, 1976, 90 Stat. 1846]
- [Section 7234: Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(B)(i), Oct. 4, 1976, 90 Stat. 1815]
- [Section 7235: Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(B)(i), Oct. 4, 1976, 90 Stat. 1816]
- [Section 7236: Repealed. Pub. L. 93–490, § 3(b)(1), Oct. 26, 1974, 88 Stat. 1466]
- [Section 7237, 7238: Repealed. Pub. L. 91–513, title III, § 1101(b)(4)(A), Oct. 27, 1970, 84 Stat. 1292]
- [Section 7239: Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(D)(i), Oct. 4, 1976, 90 Stat. 1816]
- [Section 7240: Repealed. Pub. L. 101–508, title XI, § 11801(c)(22)(D)(i), Nov. 5, 1990, 104 Stat. 1388–528]
- [Section 7241: Repealed. Pub. L. 100–418, title I, § 1941(b)(1), Aug. 23, 1988, 102 Stat. 1323]
Subchapter B: Other Offenses
- Section 7261: Representation that retailers’ excise tax is excluded from price of article
- Section 7262: Violation of occupational tax laws relating to wagering—failure to pay special tax
- [Section 7263: Repealed. Pub. L. 94–455, title XIX, § 1952(n)(3)(A), Oct. 4, 1976, 90 Stat. 1846]
- [Section 7264: Repealed. Pub. L. 94–455, title XIX, § 1904(b)(9)(C)(i), Oct. 4, 1976, 90 Stat. 1816]
- [Section 7265: Repealed. Pub. L. 94–455, title XIX, § 1904(b)(7)(C)(i), Oct. 4, 1976, 90 Stat. 1815]
- [Section 7266: Repealed. Pub. L. 93–490, § 3(b)(3), Oct. 26, 1974, 88 Stat. 1467]
- [Section 7267: Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
- Section 7268: Possession with intent to sell in fraud of law or to evade tax
- Section 7269: Failure to produce records
- Section 7270: Insurance policies
- Section 7271: Penalties for offenses relating to stamps
- Section 7272: Penalty for failure to register or reregister
- Section 7273: Penalties for offenses relating to special taxes
- [Section 7274: Repealed. Pub. L. 94–455, title XIX, § 1904(b)(8)(E)(i), Oct. 4, 1976, 90 Stat. 1816]
- Section 7275: Penalty for offenses relating to certain airline tickets and advertising
Subchapter C: Forfeitures
- Part I: PROPERTY SUBJECT TO FORFEITURE
- Part II: PROVISIONS COMMON TO FORFEITURES
- Section 7321: Authority to seize property subject to forfeiture
- Section 7322: Delivery of seized personal property to United States marshal
- Section 7323: Judicial action to enforce forfeiture
- Section 7324: Special disposition of perishable goods
- Section 7325: Personal property valued at $100,000 or less
- [Section 7326: Repealed. Pub. L. 115–141, div. U, title IV, § 401(b)(50), Mar. 23, 2018, 132 Stat. 1205]
- Section 7327: Customs laws applicable
- Section 7328: Cross references
Subchapter D: Miscellaneous Penalty and Forfeiture Provisions
- Section 7341: Penalty for sales to evade tax
- Section 7342: Penalty for refusal to permit entry or examination
- Section 7343: Definition of term “person”
- Section 7344: Extended application of penalties relating to officers of the Treasury Department
- Section 7345: Revocation or denial of passport in case of certain tax delinquencies