Page:United States Statutes at Large Volume 72 Part 1.djvu/46

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[72 Stat. 6]
[72 Stat. 6]
PUBLIC LAW 85-000—MMMM. DD, 1958

PUBLIC LAW 85-322-FEB. 11, 1958

68A Stat. 851. 26 USC c h. 75.

68A Stat. 895.

68A Stat. 851.

[72

ST AT,

he may cancel such notification. Such cancelhition shall take eliect at such time as is specified in the notice of such cancellation." SKC. 2. Part I of subchapter A of chapter 75 of such Code (re1atin<^ to general provisions concernin<ij crimes, other' offenses, and forfeitures) is amended by adclin<; at the end thereof the followino; new section: '*SEC. 7215. OFFENSES WITH RESPECT TO COLLECTED TAXES. " (a) PENALTY.—Any person Avho fails to coniplj^ with any provision of section 7512(b) shall, in addition to any other penalties provided by law, be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not more than $5,000, or imprisoned not more than one year, or both, together with the costs of prosecution. "(b) ExcEPTioxs.—This section shall not apply— "(1) to any person, if such person shows that there was reasonable doubt as to (A) Avhether the law required collection of tax, or (B) who Avas required by law to collect tax, and "(2) to any person, if such person shows that the failure to comply with the provisions of section 7512(b) was due to circumstances beyond his control. For purposes of paragraph (2), a lack of funds existing immediately after the payment of wages (whether or not created by the payment of such wages) shall not be considered to be circumstances beyond the control of a person." SEC. 3. (a) The table of sections for chapter 77 of such Code is amended by adding at the end thereof the following: "Sec. 7512. Separate accounting for certain collected taxes, etc." (b) The table of sections for part I of subchapter A of chapter 75 of such Code is amended by adding at the end thereof the following: "Sec. 7215. Offenses with respect to collected taxes." SEC. 4. Notification may be made under section 7512(a) of the Internal Revenue Code of 1954 (as added by the first section of this Act)— ' (1) in the case of taxes imposed by subtitle C of such Code, only with respect to pay periods begimiing after the date of the enactment of this Act; and (2) in the case of taxes imposed by chapter 83 of such Code, only with respect to taxes so imposed after the date of the enactment of this Act. Approved February 11, 1958.

Public Law 85-322 Febrtiary 11, 1958 [H.R. 10146]

S u p p 1 e m e ntal Defense Appropriation Act, 1958..

AN ACT Making supplemental appropriations for the Department of Defense for the fiscal year ending June 30, 1958, and for other purposes. Be it enacted by the Senate and Ilouse of Repremntatives of the V nlted fStaten of America in Congress assembled., That the following sums are appropriated, out of any money in the Treasury not othervvise appropriated, for the fiscal year ending June 30, 1958, for military functions administered by the Department of Defense, and for other purposes, namely: