§ 6674. Fraudulent statement or failure to furnish statement to employee
In addition to the criminal penalty provided by section
7204, any person required under the provisions of section
6051 or
6053
(b) to furnish a statement to an employee who willfully furnishes a false or fraudulent statement, or who willfully fails to furnish a statement in the manner, at the time, and showing the information required under section
6051 or
6053
(b), or regulations prescribed thereunder, shall for each such failure be subject to a penalty under this subchapter of $50, which shall be assessed and collected in the same manner as the tax on employers imposed by section
3111.