 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...  Federal Income Taxes, 1927 - Page 560by Eric Louis Kohler - 1927 - 592 pagesFull view - About this book
 | United States - 1917 - 706 pages
...court, and in addition thereto a penalty of double the tax evaded, or not colADMINISTRATIVE PRO- lected, or accounted for and paid over, to be assessed and...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. Enforcement. gEO 1Q05 That... | |
 | Philippines - 1985 - 756 pages
...to collect such tax, or account for and remit such tax, or willfully assists in any manner to evade any such tax or the payment thereof, shall, in addition to other penalties provided for under this Chater, be liable to a penalty equal to the total amount of the tax not collected, or... | |
 | United States, Guaranty Trust Company of New York - 1917 - 140 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 assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. Regulations Use of Stam... | |
 | National Bank of Commerce in New York - 1917 - 182 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 assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
 | National Bank of Commerce in New York - 1917 - 180 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 assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
 | Joseph Jay Scott - 1917 - 386 pages
...in addition thereto a penalty of double the tax evaded, or not collected, or accounted for and pai over, to be assessed and collected in the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. Sec. 1005. That the Commissioner... | |
 | Guaranty Trust Company of New York - 1918 - 108 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 assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
 | United States. Internal Revenue Service - 1916 - 200 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 assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
 | United States, Guaranty Trust Company of New York - 1918 - 144 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 assessed...the same manner as taxes are assessed and collected, in any case in which the punishment is not otherwise specifically provided. SEC. 1005. That the Commissioner... | |
 | National City Company, United States - 1919 - 104 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,, hoicever, That no penalty shall be assessed under this subdivision Exceptions. for any offense... | |
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