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    Created by Michael Wessels
    1. U.S. Code
    2. Title 26
    3. Subtitle F
    4. CHAPTER 75
    5. Subchapter A
    6. PART I

    § 7205 Fraudulent withholding exemption certificate or failure to supply information

    (a) Withholding on wages

    Any individual required to supply information to his employer under section 3402 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under section 3402, shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.

    (b) Backup withholding on interest and dividends

    If any individual willfully makes a false certification under paragraph (1) or (2)(C) of , then such individual shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.