Us Code § 7211 - False statements to purchasers or lessees relating to tax
Full text of Us Code United States Code § 7211 — False statements to purchasers or lessees relating to tax, with citation guidance and answers to common questions.
§ 7211. False statements to purchasers or lessees relating to tax
Whoever in connection with the sale or lease, or offer for sale or lease, of any article, or for the purpose of making such sale or lease, makes any statement, written or oral—
(1) intended or calculated to lead any person to believe that any part of the price at which such article is sold or leased, or offered for sale or lease, consists of a tax imposed under the authority of the United States, or
(2) ascribing a particular part of such price to a tax imposed under the authority of the United States,
knowing that such statement is false or that the tax is not so great as the portion of such price ascribed to such tax, shall be guilty of a misdemeanor and, upon conviction thereof, shall be punished by a fine of not more than $1,000, or by imprisonment for not more than 1 year, or both.
(Aug. 16, 1954, ch. 736, 68A Stat. 854.)
About This Section
26 U.S.C. § 7211 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. § 7211. 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.
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