 Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, VIII, and IX, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition...  Codification of Internal Revenue Laws, ... Published Pursuant to Section ... - Page 281by United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 628 pagesFull view - About this book
 | George Edwin Holmes - 1919 - 1048 pages
...willfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a...the same manner as taxes are assessed and collected: Provided, I1ou1evcr, That no penalty shall be assessed under this subdivision for any offense for which... | |
 | National City Company, United States - 1919 - 104 pages
...willfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a...the same manner as taxes are assessed and collected: Provided,, hoicever, That no penalty shall be assessed under this subdivision Exceptions. for any offense... | |
 | United States - 1920 - 1064 pages
...willfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a...the same manner as taxes are assessed and collected: Provided, however, That no penalty shall be assessed under this subdivision for any offense for which... | |
 | United States - 1920 - 1052 pages
...willfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a...the same manner as taxes are assessed and collected: Provided, however, That no penalty shall be assessed under this subdivision for any offense for which... | |
 | United States - 1920 - 1054 pages
...willfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a...the same manner as taxes are assessed and collected: Provided, hoivever, That no penalty shall be assessed under this subdivision for any offense for which... | |
 | Rex Frye - 1921 - 350 pages
...wilfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a...the same manner as taxes are assessed and collected: Provided, however, That no penalty shall be assessed under this subdivision for any offense for which... | |
 | United States - 1921 - 642 pages
...pay, collect, or truly ac- to'pa'ytaT, etc. r count for and pay over any such tax shall in addition to other penalties provided by law be liable to a...collected in the same manner as taxes are assessed and prorim) collected: Provided, however, That no penalty shall be assessed under Exception. this subdivision... | |
 | United States. Congress. House. Committee on Ways and Means - 1921 - 170 pages
...willfully refuses to pny, collect, or truly account for and pay over any such tax, shall, in addition to other penalties provided by law, be liable to a...collected, or accounted for and paid over, to be assessed ami collected in the same manner ач taxes are assessed and collected : Provided, however, That no... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...willfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a...the same manner as taxes are assessed and collected: Provided, hawever, That no penalty shall be assessed under this subdivision for any offense for which... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...willfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a...the same manner as taxes are assessed and collected: Provided, however, That no penalty shall be assessed under this subdivision for any offense for which... | |
| |
