§ 7207.
Any person who willfully delivers or discloses to the Secretary any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, o
([Aug. 16, 1954, ch. 736], [68A Stat. 853]; [Pub. L. 87–792, § 7(m)(3)], Oct. 10, 1962, [76 Stat. 831]; [Pub. L. 91–172, title I, § 101(e)(5)], Dec. 30, 1969, [83 Stat. 524]; [Pub. L. 94–455, title XIX, § 1906(b)(13)(A)], Oct. 4, 1976, [90 Stat. 1834]; [Pub. L. 96–603, § 1(d)(5)], Dec. 28, 1980, [94 Stat. 3505]; [Pub. L. 97–248, title III, § 329(d)], Sept. 3, 1982, [96 Stat. 619]; [Pub. L. 98–369, div. A, title IV, § 491(d)(51)], July 18, 1984, [98 Stat. 852]; [Pub. L. 100–203, title X, § 10704(c)], Dec. 22, 1987, [101 Stat. 1330–463]; [Pub. L. 105–277, div. J, title I, § 1004(b)(2)(E)], Oct. 21, 1998, [112 Stat. 2681–890]; [Pub. L. 107–276, § 6(d)], Nov. 2, 2002, [116 Stat. 1933].)