26 U.S.C. § 7202 : US Code - Section 7202: Willful failure to collect or pay over tax

Search 26 U.S.C. § 7202 : US Code - Section 7202: Willful failure to collect or pay over tax

Any person required under this title to collect, account for, and
pay over any tax imposed by this title who willfully fails to
collect or truthfully account for and pay over such tax shall, in
addition to other penalties provided by law, be guilty of a felony
and, upon conviction thereof, shall be fined not more than $10,000,
or imprisoned not more than 5 years, or both, together with the
costs of prosecution.