CODIFICATION OF INTERNAL REVENUE LAWS SEC. 3793. PENALTIES AND FORFEITURES. (a) FRAUDULENT BONDS, PERMITS, AND ENTRIES.- (1) PENALTY. -Every person who- (A) SIMULATION OR EXECUTION.-Simulates or falsely or fraudulently executes or signs any bond, permit, entry, or other document required by the provisions of the internal revenue laws, or by any regulation made in pursuance thereof, or (B) PROCURING ExEcUTmoN. -Procures the same to be falsely or fraudulently executed, or (C) AIDING IN EXECUTION. -Advises, aids in, or connives at such execution thereof- shall be imprisoned for a term not less than one year nor more than five years, and (2) FORFEITURE.-T he property to which such false or fraudulent instrument relates shall be forfeited. (b) FRAUDULENT RETURNS, AFFIDAVITS, AND CLAIMS.- (1) ASSISTANCE IN PREPARATION OR PRESENTATION.-Any person who willfully aids or assists in, or procures, counsels, or advises the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a false or fraudulent return, affidavit, claim, or document, shall (whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document) be guilty of a felony, and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution. (2) PERSON DEINED..-T he term "person" as used in this sub- section includes an officer or employee of a corporation or a mem- ber or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. (c) CRoss REFERENCES. - (1) PENALTIES. - For other penalties under this subtitle, see the following sections: Refusal to permit entry or examination, 3601 (b); Forcibly obstructing officers, 3601 (c) Forcibly rescuing property, 3601 (c); Failure to file return, 3612 (d) (1); False or fraudulent return, 3612 (d) (2); Nonpayment of tax, 3655 (b); Failure to surrender property subject to distraint, 3710 (b) Fraud in connection with closing agreements and compromises, 3763. (2) FoRFFITUREs. - For other forfeitures under this subtitle, see the following: Sales or removals in fraud of internal revenue laws, section 3720 (a); Sales or removals with design to avoid payment of taxes, section 3720 (a). SEC. 3794. INTEREST ON DELINQUENT TAXES. Notwithstanding any provision of law to the contrary, interest accruing during any period of time after August 30, 1935, upon any internal-revenue tax (including amounts assessed or collected as a part thereof) not paid when due, shall be at the rate of 6 per centum per annum. SEC. 3795. ADMINISTRATION OF REAL ESTATE ACQUIRED BY THE UNITED STATES. (a) PERSON CHARGED WIT.- The Commissioner shall have charge of all real estate which is or shall become the property of the United States by judgment of forfeiture under the internal revenue laws, or which has been or shall be assigned, set off, or conveyed by purchase or otherwise to the United States in payment of debts or penalties arising under the laws relating to internal revenue, or which has been or shall be vested in the United States by mortgage or other 468
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