26 U.S.C. § 7204
Section 7204 · Fraudulent statement or failure to make statement to employees
Amended 1 time on record
Applied in 10 court decisions — leading case Kawashima v. Holder (2012)
Most recently applied in United States v. Bradley (March 2019)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
In lieu of any other penalty provided by law (except the penalty provided by section 6674) any person required under the provisions of section 6051 to furnish a statement 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 regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Cross References
Effective date of this chapter, see section 7851 of this title.
Penalty for fraud against Social Security Act, see section 1307 of Title 42, The Public Health and Welfare.
Penalty for furnishing fraudulent statement to employee, see section 6674 of this title.
Period of limitation on criminal prosecutions, see section 6531 of this title.