 | United States. Internal Revenue Service - 1924 - 76 pages
...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...penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10.000, or imprisoned for not more than five years, or... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...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...penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or... | |
 | John F. Sherwood - 1925 - 206 pages
...together with the costs of prosecution. (b) Any person required under this Act to colject, account for and pay over any tax imposed by this Act, who willfully...penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...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...penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...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...to collect or truthfully account for and pay over Act of 1917. Act of 1916. 417 Act of 1913. Act of 1924. Act of 1921. Act of 1918. such tax, and any... | |
 | United States. Internal Revenue Service - 1926 - 620 pages
...guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or impr'soned for not more than one year, or both, together with the...penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...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...penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...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...manner to evade or defeat any tax imposed by this title or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a... | |
 | Eric Louis Kohler - 1927 - 618 pages
...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 who willfully attempts in any manner to evade or defeat any tax... | |
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Act, 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 or defeat any tax imposed by this Act or the payment thereof, shall, in addition to other penalties provided... 
