Title 26 — Internal Revenue Code
Part I · Chapter 68 — Additions to the Tax, Additional Amounts, and Assessable Penalties
§ 6674. Fraudulent statement or failure to furnish statement to employee
Statutory text
In addition to the criminal penalty provided by section 7204, any person required under the provisions of section 6051 or 6053(b) to furnish a statement to an employee who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051 or 6053(b), or regulations prescribed thereunder, shall for each such failure be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111.
Legislative history
Reconstructed from this section’s Code source credit and amendment notes, resolved against the local Statutes at Large. Editorial notes are evidence, not the law that made the change.
Aug. 16, 1954, ch. 736, 68A Stat. 828 · 68A Stat. 828
Enacted · 26 U.S.C. § 6674
Aug. 16, 1954, ch. 736, 68A Stat. 828
Source evidence
Code source credit
Aug. 16, 1954, ch. 736, 68A Stat. 828Social Security Amendments of 1965
Pub. L. 89–97 title III § 313(e)(2)(C) · 79 Stat. 288
Substituted · 26 U.S.C. § 6674
Pub. L. 89–97 substituted “6051 or 6053(b)” for “6051” wherever appearing
Source evidence
Code amendment note
Pub. L. 89–97 substituted “6051 or 6053(b)” for “6051” wherever appearing.Enacted provision · exact public law section
(C) Section 6674 of such Code (relating to fraudulent statement or 68A Stat. 828. 26 USC 6674. failure to furnish statement to employee) is amended by striking out “6051” each place it appears and inserting in lieu thereof “6051 or 68A Stat. 747. 26 USC 6051. 6053(b)”.Effective date note
Amendment by section 313 of Pub. L. 89–97 applicable only with respect to tips received by employees after 1965, see section 313(f) of Pub. L. 89–97, set out as a note under section 6053 of this title.
1 of 2 references resolved to an enrolled provision · 1 partial
Editorial Notes
Amendments
1965—Pub. L. 89–97 substituted “6051 or 6053(b)” for “6051” wherever appearing.
Statutory Notes and Related Subsidiaries
Effective Date of 1965 Amendment
Amendment by section 313 of Pub. L. 89–97 applicable only with respect to tips received by employees after 1965, see section 313(f) of Pub. L. 89–97, set out as a note under section 6053 of this title.
Credits
1954–1965 · 2 acts
- 1954Aug. 16, 1954, ch. 736, 68A Stat. 828
- 1965Pub. L. 89–97, title III, § 313(e)(2)(C), , 79 Stat. 385.
Show as published
(Aug. 16, 1954, ch. 736, 68A Stat. 828; Pub. L. 89–97, title III, § 313(e)(2)(C), , 79 Stat. 385.)