 Any person who willfully fails to pay, collect, or truthfully account for and pay over, any tax imposed by Titles IV, V, VI, VII, VIII, and IX, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition...  The Provisions of the Internal Revenue Code Relating to Excise Taxes (second ... - Page 59by United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 551 pagesFull view - About this book
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...at the discretion of the court, and in addition thereto a penalty of double the tax evaded, or not collected, or accounted, for and paid over, to be...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. Prosecution where compromise... | |
 | United States - 1920 - 1064 pages
...willfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a...the same manner as taxes are assessed and collected: Provided, however, That no penalty shall be assessed under this subdivision for any offense for which... | |
 | United States - 1920 - 1052 pages
...willfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a...the same manner as taxes are assessed and collected: Provided, however, That no penalty shall be assessed under this subdivision for any offense for which... | |
 | United States - 1920 - 1054 pages
...willfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a...the same manner as taxes are assessed and collected: Provided, hoivever, That no penalty shall be assessed under this subdivision for any offense for which... | |
 | Rex Frye - 1921 - 350 pages
...wilfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a...the same manner as taxes are assessed and collected: Provided, however, That no penalty shall be assessed under this subdivision for any offense for which... | |
 | United States - 1921 - 642 pages
...pay, collect, or truly ac- to'pa'ytaT, etc. r count for and pay over any such tax shall in addition to other penalties provided by law be liable to a...collected in the same manner as taxes are assessed and prorim) collected: Provided, however, That no penalty shall be assessed under Exception. this subdivision... | |
 | United States. Congress. House. Committee on Ways and Means - 1921 - 170 pages
...willfully refuses to pny, collect, or truly account for and pay over any such tax, shall, in addition to other penalties provided by law, be liable to a...collected, or accounted for and paid over, to be assessed ami collected in the same manner ач taxes are assessed and collected : Provided, however, That no... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...willfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a...the same manner as taxes are assessed and collected: Provided, however, That no penalty shall be assessed under this subdivision for any offense for which... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...willfully refuses to pay, collect, or truly account for and pay over any such tax shall in addition to other penalties provided by law be liable to a...the same manner as taxes are assessed and collected: Provided, hawever, That no penalty shall be assessed under this subdivision for any offense for which... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...collect, or truthfully account for and pay. over, any tax imposed by Titles IV, V, VI, VII, and VIII, or willfully attempts in any manner to evade or defeat...collected. No penalty shall be assessed under this subdivision for any offense for which a penalty may be assessed under authority of section 3176 of... | |
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