Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or In connection with any matter arising under, the Internal revenue laws, of a false or fraudulent return, affidavit, claim, or document,... Hearings, Reports and Prints of the House Committee on the District of Columbia - Page 28by United States. Congress. House. Committee on the District of ColumbiaFull view - About this book
| United States. Internal Revenue Service - 1924 - 396 pages
...counsels, or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the...present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for... | |
| United States. Internal Revenue Service - 1924 - 76 pages
...counsels, or advises the preparation or presentation of such affidavit, claim, or document, shall, whether or not such falsity or fraud is with the knowledge...the person authorized or required to present such affidavit, claim, or document, be guilty of a felony and, upon conviction thereof, be fined not more... | |
| John F. Sherwood - 1925 - 206 pages
...•or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the...present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be • fined not more than $10,000, or imprisoned... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...counsels, or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the...present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...counsels, or advises the preparation or presentation of such return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the...present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for... | |
| Lafayette Blanchard Gleason, Alexander Otis - 1925 - 1550 pages
...counsels, or advises the preparation or presentation of such affidavit, claim, or document, shall, whether or not such falsity or fraud is with the knowledge...the person authorized or required to present such affidavit, claim, or document, be guilty of a felony, and, upon conviction thereof, be fined not more... | |
| United States. Internal Revenue Service - 1926 - 618 pages
...$10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. not such falsity or fraud is with the knowledge or...present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be fined not more Than $10,000, or imprisoned for... | |
| Paul Whittier Pinkerton, Jefferson Humphrey Millsaps - 1926 - 1082 pages
...counsels, or advises the preparation or presentation of such affidavit, claim, or document, shall, whether or not such falsity or fraud is with the knowledge...the person authorized or required to present such affidavit, claim, or document, be guilty of a felony, and, upon conviction thereof, be fined not more... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...counsels, or advises the preparation or presentation of such affidavit, claim, or document, shall, whether or not such falsity or fraud is with the knowledge...the person authorized or required to present such affidavit, claim, or document, be guilty of a felony, and, upon conviction thereof, be fined not more... | |
| Eric Louis Kohler - 1927 - 618 pages
...under, the internal revenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the...present such return, affidavit, claim, or document) be guilty of a felony and, upon conviction thereof, be fined not more than $10,ooo or imprisoned for... | |
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