26 CFR § 31.6674-1 - Penalties for fraudulent statement or failure to furnish statement.
---
identifier: "/us/cfr/t26/s31.6674-1"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "26 CFR § 31.6674-1 - Penalties for fraudulent statement or failure to furnish statement."
title_number: 26
title_name: "Internal Revenue"
section_number: "31.6674-1"
section_name: "Penalties for fraudulent statement or failure to furnish statement."
chapter_name: "INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY"
subchapter_number: "C"
subchapter_name: "EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE"
part_number: "31"
part_name: "EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "26 U.S.C. 7805."
regulatory_source: "T.D. 6516, 25 FR 13032, Dec. 20, 1960; 25 FR 14021, Dec. 31, 1960, unless otherwise noted."
cfr_part: "31"
---
# 31.6674-1 Penalties for fraudulent statement or failure to furnish statement.
Any person required to furnish a statement to an employee under the provisions of section 6051 or 6053(b) is subject to a civil penalty for willful failure to furnish such statement in the manner, at the time, and showing the information required under such section (or § 31.6051-1 or § 31.6053-2), or for willfully furnishing a false or fraudulent statement to an employee. The penalty for each such violation is $50, which shall be assessed and collected in the same manner as the tax imposed on employers under the Federal Insurance Contributions Act. See section 7204 for criminal penalty.
[T.D. 7001, 34 FR 1006, Jan. 23, 1969]