Us Code § 5603 - Penalty relating to records, returns, and reports
Full text of Us Code United States Code § 5603 — Penalty relating to records, returns, and reports, with citation guidance and answers to common questions.
§ 5603. Penalty relating to records, returns, and reports
(a) Fraudulent noncompliance
Any person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, with intent to defraud the United States, shall—
(1) fail to keep any such document or to make required entries therein; or
(2) make any false entry in such document; or
(3) cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document or any entry therein; or
(4) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or
(5) fail or refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto;
or who shall, with intent to defraud the United States, cause or procure the same to be done, shall be fined not more than $10,000, or imprisoned not more than 5 years, or both, for each such offense.
(b) Failure to comply
Any person required by this chapter (other than subchapters F and G) or regulations issued pursuant thereto to keep or file any record, return, report, summary, transcript, or other document, who, otherwise than with intent to defraud the United States, shall—
(1) fail to keep any such document or to make required entries therein; or
(2) make any false entry in such document; or
(3) cancel, alter, or obliterate any part of such document or any entry therein, or destroy any part of such document, or any entry therein, except as provided by this title or regulations issued pursuant thereto; or
(4) hinder or obstruct any internal revenue officer from inspecting any such document or taking any abstracts therefrom; or
(5) fail to refuse to preserve or produce any such document, as required by this chapter or regulations issued pursuant thereto;
or who shall, otherwise than with intent to defraud the United States, cause or procure the same to be done, shall be fined not more than $1,000, or imprisoned not more than 1 year, or both, for each such offense.
(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1400; amended Pub. L. 115–141, div. U, title IV, §401(a)(249), Mar. 23, 2018, 132 Stat. 1196.)
Editorial Notes
Prior Provisions
A prior section 5603, act Aug. 16, 1954, ch. 736, 68A Stat. 684, related to penalty for failure or refusal of distiller or rectifier to give notice of intention to engage in such business, prior to the general revision of this chapter by Pub. L. 85–859. See section 5601(a)(2), (3) of this title.
Provisions similar to those comprising this section were contained in prior sections 5610, 5611, 5620, 5621, 5692, act Aug. 16, 1954, ch. 736, 68A Stat. 685 to 687, 703, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
2018—Pub. L. 115–141 inserted comma after "returns" in section catchline.
About This Section
26 U.S.C. § 5603 is part of Title 26 of the United States Code. The United States Code is the official codification of federal statutes maintained by the Office of the Law Revision Counsel of the U.S. House of Representatives. Congress amends the Code through new public laws, which are eventually incorporated into the relevant title.
This section may be cited in legal writing as 26 U.S.C. § 5603. For the most current official text, including any recent amendments, use the official source links below. Do not rely on this page as the sole authority for legal citation or litigation.
How to Read This Statute
Statutes are organized by title, chapter, section, and subsection. Pay attention to words like "shall," "may," "and," and "or," because they determine whether a requirement is mandatory or permissive and whether multiple conditions must all be met. Historical notes and amendments often appear at the end of a section.
Using This Page
This page is intended for research and educational use. Lawyers, students, journalists, and compliance professionals can use it as a starting point, but should always verify the current text through an official government source before relying on it for legal advice, filings, or compliance decisions.