 | Joseph Walker Magrath - 1915 - 110 pages
...to defeat or evade the assessment of an income tax, a fine not exceeding $2,000, or imprisonment for not more than one year, or both, together with the costs of prosecution. (Par. F; G. E, 26, 164; TD 1950) For knowingly making a false statement or false or fraudulent... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...willful, however, or an attempt is made to defeat or evade the tax, the offender is liable to imprisonment and to a fine of not more than $10,000 and costs. See also the Act of July $, 1884. In addition to these specific penalties ad valorem penalties are imposed in various cases.... | |
 | Prentice-Hall Inc, Prentice-Hall, inc - 1919 - 640 pages
...willful, however, or an attempt is made to defeat or evade the tax, the offender is liable to imprisonment and to a fine of not more than $10,000 and costs....cases. An ad valorem penalty is assessed and collected ;is a part of the tax, while a specific penalty is recoverable only by suit. See section 250 of the... | |
 | Guaranty Trust Company of New York - 1919 - 664 pages
...title, shall be guilty of a misdemeanor and shall be fined not more than $10,000 or imprisoned for not more than one year, or both, together with the costs of prosecution. RETURNS OF PAYMENTS OF DIVIDENDS Eavments of dividends, stating the name and address of... | |
 | National City Company, United States - 1919 - 104 pages
...addition to other penalties provided by law shall be fined not more than $10,000 or imprisoned for not more than one year, or both, together with the costs of prosecution. attempt to evade tax. Additional penalty for willful refusal to pay or collect tax. 648.... | |
 | George Edwin Holmes - 1919 - 1052 pages
...Section 253 of the Revenue Act of 1918 which imposes a fine of not more than $10,000 and imprisonment for not more than one year, or both, together with the costs of prosecution for wilfully attempting "in any manner to defeat or evade the tax." 18 Nat. Bank of Commerce... | |
 | United States - 1920 - 1054 pages
...addition to other penalties provided by law shall be fined not more than $10,000 or imprisoned for :55 5j"k"p prosecution. (c) Any person who willfully refuses to pay, collect, or truly account for and pay over... | |
 | United States - 1920 - 1064 pages
...title, shall be guilty of a misdemeanor and shall "be fined not more than $10.000 or imprisoned for doing the same business, or coming within tha same descript prosecution. eturns of SEC. 254. That every corporation subject to the tax "" °' d'vi imposed by this... | |
 | United States - 1920 - 1052 pages
...addition to other penalties provided by law shall be fined not more than $10,000 or imprisoned for quipment, or 0jA™°trto»za"a? other facilities, constru prosecution. (c) Any person who willfully refuses to pay, collect, or truly account for and pay over... | |
 | United States. Congress. House. Committee on Ways and Means - 1921 - 490 pages
...medicines and toilet articles. Section 1308 imposes a fine of not more than $10,000, or imprisonment for not more than one year, or both, together with the costs of prosecution, upon any person who willfully refuses to pay, collect or truly account for and pay over... | |
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... shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution. 
