§ 7205. Fraudulent withholding exemption certificate or failure to supply information
(a)
Withholding on wages
Any individual required to supply information to his employer under section
3402 who willfully supplies false or fraudulent information, or who willfully fails to supply information thereunder which would require an increase in the tax to be withheld under section
3402, shall, in addition to any other penalty provided by law, upon conviction thereof, be fined not more than $1,000, or imprisoned not more than 1 year, or both.