For Neglect Or Refusal To Make Return On Time

1. Individual:

(a) Fine - not less than $20 or over $1,000.

(b) There shall be added to the tax 5% of the amount thereof, and 1% per month from time it became due.

2. Corporations:

(a) Fine - not exceeding $10,000.

(b) There shall be added to the tax 5% of the amount thereof, and 1% per month from time it became due.

R. S. 3176 For Making A False Or Fraudulent Return

1. Individual or officer of a corporation:

(a) Fine - not exceeding $2,000, imprisonment for one year, or both.

2. Corporation:

(a) Fine - not exceeding $10,000.

R. S. 3176. For Filing "At Source" A False Statement Respecting The $3,000 Allowance

(OR $4,000 FOR MARRIED COUPLE): (a) Fine of $300.

ALL PERSONS UNDERTAKING AS A MATTER OF BUSINESS, THE COLLECTION OF FOREIGN PAYMENTS OF INTEREST OR DIVIDENDS MUST TAKE OUT A LICENSE UNDER PENALTY OF FINE NOT EXCEEDING $5,000, OR ONE YEAR's IMPRISONMENT, OR BOTH.

THE DISTRICT COURTS OF THE UNITED STATES ARE GIVEN JURISDICTION (IN CASES WHERE PERSONS ARE SUMMONED BY A COLLECTOR TO APPEAR AND TESTIFY REGARDING THEIR RETURNS) TO COMPEL SUCH ATTENDANCE, PRODUCTION OF BOOKS AND TESTIMONY.