| United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted, for and paid over, to be...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. Prosecution where compromise... | |
| 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... | |
| George Edwin Holmes - 1920 - 1186 pages
...$10,000 or imprisoned for not more than one year, or both, together with the costs of prosecution. law be liable to a penalty of the amount of the tax evaded, or not collected, or accounted for and paid over, to- be assessed and collected the same manner as taxes are... | |
| 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... | |
| |