§ 2075.
Officer failing to make returns or reports
Every officer who neglects or refuses to make any return or report which he is required to make at stated times by any Act of Congress or regulation of the Department of the Treasury, other than his accounts, within the time prescribed by such Act or regulation, shall be fined under this title.
Source
(June 25, 1948, ch. 645, 62 Stat. 796; Pub. L. 107–273, div. B, title IV, § 4002(d)(1)(C)(ii),Nov. 2, 2002
, 116 Stat. 1809.)Notes
Historical and Revision Notes
Based on title 18, U.S.C., 1940 ed., § 188, (Mar. 4, 1909, ch. 321, § 101, 35 Stat. 1107).
Editorial Notes
Amendments
2002—Pub. L. 107–273 substituted “under this title” for “not more than $1,000”.