Code of Federal Regulations · Section
§ 70.331 — Fraudulent Returns, Statements, Or Other Documents
27 C.F.R. § 70.331
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Any person who willfully delivers or discloses to any officer or employee of the Bureau any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation) or imprisoned not more than 1 year, or both.
Authorizing Statute
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Departmental regulations5 U.S.C. § 301
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Imposition of tax26 U.S.C. § 4181
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Fraudulent returns, statements, or other documents26 U.S.C. § 7207