18 U.S.C. § 2075
Officer failing to make returns or reports
- Code
- United States Code
- Title
- 18
- Section
- 2075
- Text current through
- Pub. L. 119-111
What does the statute say?
§ 2075. Officer failing to make returns or 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.
(June 25, 1948, ch. 645, 62 Stat. 796; Pub. L. 107–273, div. B, title IV, § 4002(d)(1)(C)(ii), Nov. 2, 2002, 116 Stat. 1809.)
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”.
The text is copied from the official source: uscode.house.gov. This is the stored text for research. It is not legal advice; check the official source before you rely on it.