{"data":{"id":"us/26-u.s.c.-6674","jurisdiction":"us","citation":"26 U.S.C. § 6674","heading":"Fraudulent statement or failure to furnish statement to employee","body":"In addition to the criminal penalty provided by section 7204, any person required under the provisions of section 6051 or 6053(b) to furnish a statement to an employee who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section 6051 or 6053(b), or regulations prescribed thereunder, shall for each such failure be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section 3111.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 68—ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"dee1a86b14e619d9bb32a2f2f937206da22879e08195fa70b957fc830f5dc6bd","source_id":"us","stale":true,"prev":"us/26-u.s.c.-6673","next":"us/26-u.s.c.-6675"},"notice":"GroundRules: Original legal text. Not legal advice."}