# § 7207. Fraudulent returns, statements, or other documents
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, or both. Any person required pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527 to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information 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, or both.
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**Source Credit**: (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.)
## Editorial Notes
### Amendments
2002— substituted “pursuant to section 6047(b), section 6104(d), or subsection (i) or (j) of section 527” for “pursuant to subsection (b) of section 6047 or pursuant to subsection (d) of section 6104”.
1998— struck out “or (e)” after “subsection (d)”.
1987— inserted reference to subsec. (e) of section 6104.
1984— struck out “or (c)” after “subsection (b)”.
1982— substituted “$10,000 ($50,000 in the case of a corporation)” for “$1,000” wherever appearing.
1980— substituted “subsection (b) or (c) of section 6047 or pursuant to subsection (d) of section 6104” for “sections 6047(b) or (c), 6056, or 6104(d)”.
1976— struck out “or his delegate” after “Secretary”.
1969— substituted “sections 6047(b) or (c), 6056, or 6104(d)” for “section 6047(b) or (c)”.
1962— inserted sentence providing that any person required pursuant to section 6047(b) or (c) to furnish any information to the Secretary or any other person who willfully furnishes to the Secretary or such other person any information known by him to be fraudulent or to be false as to any material matter shall be fined not more than $1,000, or imprisoned not more than 1 year, or both.
## Statutory Notes and Related Subsidiaries
### Effective Date of 2002 Amendment
> “The amendment made by subsection (d) [amending this section] shall apply to reports and notices required to be filed on or after the date of the enactment of this Act [
>
> ].”
, , , provided that:
### Effective Date of 1998 Amendment
Amendment by applicable to requests made after the later of , or the 60th day after the Secretary of the Treasury first issues the regulations referred to in , see , set out as a note under .
### Effective Date of 1987 Amendment
Amendment by applicable to returns for years beginning after , and on and after , in case of applications submitted after , or on or before , if the organization has a copy of the application on , see , set out as a note under .
### Effective Date of 1984 Amendment
Amendment by applicable to obligations issued after , see , set out as a note under .
### Effective Date of 1982 Amendment
Amendment by applicable to offenses committed after , see , set out as a note under .
### Effective Date of 1980 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Effective Date of 1969 Amendment
Amendment by effective , see , set out as an Effective Date note under .
### Effective Date of 1962 Amendment
Amendment by applicable to taxable years beginning after , see , set out as a note under .
### Annual Reports
> “The Secretary of the Treasury shall annually submit to Congress and make publicly available a report on the filing of false and fraudulent returns by individuals incarcerated in Federal and State prisons. Such report shall include statistics on the number of false and fraudulent returns associated with each Federal and State prison.”
, , , provided that: