IRC §7204. Fraudulent statement or failure to make statement to employees

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In lieu of any other penalty provided by law (except the penalty provided by section 6674) any person required under the provisions of section 60 to furnish a statement 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 60 , or regulations prescribed thereunder, shall, for each such offense, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.

(Aug. 16, 1954, ch. 736, 68A Stat. 852.)