26 U.S.C. § 7202 - Willful failure to collect or pay over tax

• Cite as: 26 U.S.C. § 7202

Any 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 for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, shall be fined not more than $10,000, or imprisoned not mo...