Section, added
Pub. L. 96–223, title I, § 101(e)(1), Apr. 2, 1980,
94 Stat. 252, prescribed penalty for willful failure to furnish certain information regarding windfall profit tax on domestic crude oil.
A prior section
7241,
Pub. L. 88–563, § 6(b), Sept. 2, 1964,
78 Stat. 847, which related to penalty for fraudulent equalization tax certificates, was repealed by
Pub. L. 94–455, title XIX, § 1904(b)(10)(F)(i), (iii), Oct. 4, 1976,
90 Stat. 1818, effective with respect to statements and certificates executed after June 30, 1974.