 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1136 pages
...willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by this Act, or willfully attempts in any manner to evade or defeat...paid, collected, or accounted for and paid over, to be imposed and collected in the same manner as personal property taxes are collected. (d) The term "person"... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1798 pages
...imposed by this Act or the payment thereof, shall, in addition to other penalties provided by law, he liable to a penalty of the amount of the tax evaded,...paid, collected, or accounted for and paid over, to l>p assessed and collected in the same manner as personal property taxes are assessed and collected.... | |
 | United States. Congress. Senate. Committee on the District of Columbia - 1947 - 1162 pages
...attempts in any manner evade or defeat any such tax or the payment thereof, shall, in addition to oth penalties provided by law, be liable to a penalty of the amount of the tax evade or not paid, collected, or accounted for and paid over, to be imposed and collecta in the same... | |
 | United States - 1949 - 592 pages
...willfully fails to pay, collect, or truthfully account for and pay over any tax imposed by this chapter, or willfully attempts in any manner to evade or defeat...amount of the tax evaded, or not paid, collected or accoimted for and paid over, to be assessed and collected in the same manner as taxes are assessed... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 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 paragraph for any offense for which... | |
 | 1995 - 704 pages
...tickets, books or other devices or methods prescribed by the Code or regulations promulgated thereunder, or willfully attempts in any manner to evade or defeat...penalties provided by law, be liable to a penalty of 50 percent of the total amount of the underpayment of the tax. (f) Joint returns. No person filing... | |
 | 1970 - 360 pages
...this title who willfully falls to collect such tax, or truthfully account for and pay over such tax, or willfully attempts In any manner to evade or defeat...penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, or not collected, or not accounted for and paid over.... | |
 | 1990 - 1014 pages
...Revenue Code who willfully fails to collect such tax, or truthfully account for and pay over such tax, or willfully attempts in any manner to evade or defeat...such tax or the payment thereof, shall, in addition to other penalties, be liable to a penalty equal to the total amount of the tax evaded, or not collected,... | |
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Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, and VIII, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof... 
