18 U.S.C. § 2075 : US Code - Section 2075: Officer failing to make returns or reports

Search 18 U.S.C. § 2075 : US Code - Section 2075: Officer failing to make returns or reports

Every officer who neglects or refuses to make any return or
report which he is required to make at stated times by any Act of
Congress or regulation of the Department of the Treasury, other
than his accounts, within the time prescribed by such Act or
regulation, shall be fined under this title.