 | United States. Internal Revenue Service - 1924 - 396 pages
...than one year, or both, together with the costs of prosecution. (b) Any person required under this Act to collect, account for and pay over any tax imposed by this Act, who willfully fails to collect or truthfully account for and pay over such tax, and any person... | |
 | United States. Internal Revenue Service - 1924 - 76 pages
...than one year, or both, together with the costs of prosecution. (b) Any person required under this act to collect, account for and pay over any tax imposed by this act, who willfully fails to collect or truthfully account for and pay over such tax, and any person... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...or both, together with the costs of prosecution. SEC. 1017. (b) Any person required under this Act to collect, account for and pay over any tax imposed by this Act, who willfully fails to collect or truthfully account for and pay over such tax, and any person... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...than one year, or both, together with the costs of prosecution. (b) Any person required under this Act to collect, account for and pay over any tax imposed by this Act, who willfully fails to collect or truthfully account for and pay over such tax, and any person... | |
 | Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...than one year, or both, together with the costs of prosecution. (b) Any person required under this act to collect, account for and pay over any tax imposed by this act, who willfully fails to collect or truthfully account for and pay over such tax, and any person... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...than one year, or both, together with the costs of prosecution. (b) Any person required under this Act to collect, account for and pay over any tax imposed by this Act, who willfully fails to collect or truthfully account for and pay over such tax, and any person... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...one year, or both, together with the costs of prosecution. (b) Any person required under this title to collect, account for, and pay over any tax imposed by this title, who willfully fails to collect or truthfully account for and pay over such tax, and any person... | |
 | Eric Louis Kohler - 1927 - 618 pages
...than one year, or both, together with the costs of prosecution. (b) Any person required under this Act to collect, account for and pay over any tax imposed by this Act, who willfully fails to collect or truthfully account for any pay over such tax, and any person... | |
 | United States - 1928 - 268 pages
...than one year, or both, together with the costs of prosecution. (b) Any person required under this Act to collect, account for and pay over any tax imposed by this Act, who willfully fails to collect or truthfully account for and pay over such tax, and any person... | |
 | Robert Hiester Montgomery - 1925 - 1928 pages
...longer necessary for the protection of the Treasury, because section 1017 makes it a serious offense for "any person who willfully attempts in any manner to evade or defeat any tax." A recent ruling, however, requires that statements of fact must be supported by an affidavit. RULING.... | |
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Any person required under this chapter to collect, account for, and pay over any tax Imposed by this chapter, who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully attempts In any manner to evade... 
