§ 7215. Offenses with respect to collected taxes
(a)
Penalty
Any person who fails to comply 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)
Exceptions
This section shall not apply—
(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.