§ 2075
Officer failing to make returns or reports
Official text prohibited actmental stateif conditionpenaltylegal term
Every officer who neglects or refuses to make any return or report which he is required to make at stated times by any Act of Congress or regulation of the Department of the Treasury, other than his accounts, within the time prescribed by such Act or regulation, shall be .
History: (June 25, 1948, ch. 645, 62 Stat. 796 (PDF, 39 MB); Pub. L. 107–273, div. B, title IV, §4002(d)(1)(C)(ii), Nov. 2, 2002, 116 Stat. 1809.)
Simplified explanation
It is a federal crime for a federal officer to neglect or refuse to file a required return or report on time when a law or Treasury regulation requires it at stated times. This does not cover the officer's accounts.