§ 9012. — Criminal penalties.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC9012]
TITLE 26--INTERNAL REVENUE CODE
Subtitle H--Financing of Presidential Election Campaigns
CHAPTER 95--PRESIDENTIAL ELECTION CAMPAIGN FUND
Sec. 9012. Criminal penalties
(a) Excess expenses
(1) It shall be unlawful for an eligible candidate of a political
party for President and Vice President in a presidential election or any
of his authorized committees knowingly and willfully to incur qualified
campaign expenses in excess of the aggregate payments to which the
eligible candidates of a major party are entitled under section 9004
with respect to such election. It shall be unlawful for the national
committee of a major party or minor party knowingly and willfully to
incur expenses with respect to a presidential nominating convention in
excess of the expenditure limitation applicable with respect to such
committee under section 9008(d), unless the incurring of such expenses
is authorized by the Commission under section 9008(d)(3).
(2) Any person who violates paragraph (1) shall be fined not more
than $5,000, or imprisoned not more than one year or both. In the case
of a violation by an authorized committee, any officer or member of such
committee who knowingly and willfully consents to such violation shall
be fined not more than $5,000, or imprisoned not more than one year, or
both.
(b) Contributions
(1) It shall be unlawful for an eligible candidate of a major party
in a presidential election or any of his authorized committees knowingly
and willfully to accept any contribution to defray qualified campaign
expenses, except to the extent necessary to make up any deficiency in
payments received out of the fund on account of the application of
section 9006(c), or to defray expenses which would be qualified campaign
expenses but for subparagraph (C) of section 9002(11).
(2) It shall be unlawful for an eligible candidate of a political
party (other than a major party) in a presidential election or any of
his authorized committees knowingly and willfully to accept and expend
or retain contributions to defray qualified campaign expenses in an
amount which exceeds the qualified campaign expenses incurred with
respect to such election by such eligible candidate and his authorized
committees.
(3) Any person who violates paragraph (1) or (2) shall be fined not
more than $5,000, or imprisoned not more than one year, or both. In the
case of a violation by an authorized committee, any officer or member of
such committee who knowingly and willfully consents to such violation
shall be fined not more than $5,000, or imprisoned not more than one
year, or both.
(c) Unlawful use of payments
(1) It shall be unlawful for any person who receives any payment
under section 9006, or to whom any portion of any payment received under
such section is transferred, knowingly and willfully to use, or
authorize the use of, such payment or such portion for any purpose other
than--
(A) to defray the qualified campaign expenses with respect to
which such payment was made, or
(B) to repay loans the proceeds of which were used, or otherwise
to restore funds (other than contributions to defray qualified
campaign expenses which were received and expended) which were used,
to defray such qualified campaign expenses.
(2) It shall be unlawful for the national committee of a major party
or minor party which receives any payment under section 9008(b)(3) to
use, or authorize the use of, such payment for any purpose other than a
purpose authorized by section 9008(c).
(3) Any person who violates paragraph (1) shall be fined not more
than $10,000, or imprisoned not more than five years, or both.
(d) False statements, etc.
(1) It shall be unlawful for any person knowingly and willfully--
(A) to furnish any false, fictitious, or fraudulent evidence,
books, or information to the Commission under this subtitle, or to
include in any evidence, books, or information so furnished any
misrepresentation of a material fact, or to falsify or conceal any
evidence, books, or information relevant to a certification by the
Commission or an examination and audit by the Commission under this
chapter; or
(B) to fail to furnish to the Commission any records, books, or
information requested by it for purposes of this chapter.
(2) Any person who violates paragraph (1) shall be fined not more
than $10,000, or imprisoned not more than five years, or both.
(e) Kickbacks and illegal payments
(1) It shall be unlawful for any person knowingly and willfully to
give or accept any kickback or any illegal payment in connection with
any qualified campaign expense of eligible candidates or their
authorized committees. It shall be unlawful for the national committee
of a major party or minor party knowingly and willfully to give or
accept any kickback or any illegal payment in connection with any
expense incurred by such committee with respect to a presidential
nominating convention.
(2) Any person who violates paragraph (1) shall be fined not more
than $10,000, or imprisoned not more than five years, or both.
(3) In addition to the penalty provided by paragraph (2), any person
who accepts any kickback or illegal payment in connection with any
qualified campaign expense of eligible candidates or their authorized
committees, or in connection with any expense incurred by the national
committee of a major party or minor party with respect to a presidential
nominating convention shall pay to the Secretary of the Treasury, for
deposit in the general fund of the Treasury, an amount equal to 125
percent of the kickback or payment received.
(f) Unauthorized expenditures and contributions
(1) Except as provided in paragraph (2), it shall be unlawful for
any political committee which is not an authorized committee with
respect to the eligible candidates of a political party for President
and Vice President in a presidential election knowingly and willfully to
incur expenditures to further the election of such candidates, which
would constitute qualified campaign expenses if incurred by an
authorized committee of such candidates, in an aggregate amount
exceeding $1,000.
(2) This subsection shall not apply to (A) expenditures by a
broadcaster regulated by the Federal Communications Commission, or by a
periodical publication, in reporting the news or in taking editorial
positions, or (B) expenditures by any organization described in section
501(c) which is exempt from tax under section 501(a) in communicating to
its members the views of that organization.
(3) Any political committee which violates paragraph (1) shall be
fined not more than $5,000, and any officer or member of such committee
who knowingly and willfully consents to such violation and any other
individual who knowingly and willfully violates paragraph (1) shall be
fined not more than $5,000, or imprisoned not more than one year, or
both.
(g) Unauthorized disclosure of information
(1) It shall be unlawful for any individual to disclose any
information obtained under the provisions of this chapter except as may
be required by law.
(2) Any person who violates paragraph (1) shall be fined not more
than $5,000, or imprisoned not more than one year, or both.
(Added Pub. L. 92-178, title VIII, Sec. 801, Dec. 10, 1971, 85 Stat.
570; amended Pub. L. 93-53, Sec. 6(c), July 1, 1973, 87 Stat. 139; Pub.
L. 93-443, title IV, Secs. 404(c)(22), 406(b)(2)-(6), Oct. 15, 1974, 88
Stat. 1293, 1296; Pub. L. 94-283, title III, Sec. 307(f), May 11, 1976,
90 Stat. 502; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(C), Oct. 4,
1976, 90 Stat. 1834.)
Amendments
1976--Subsec. (b)(1). Pub. L. 94-283 substituted ``9006(c)'' for
``9006(d)''.
Subsec. (e)(3). Pub. L. 94-455 substituted ``Secretary of the
Treasury'' for ``Secretary''.
1974--Subsec. (a). Pub. L. 93-443, Sec. 406(b)(2), (3), struck out
``campaign'' before ``expenses'' in heading and inserted in par. (1)
provision making it unlawful for a national committee of a major or
minor party knowingly and willfully to incur expenses with respect to a
presidential nominating convention in excess of applicable expenditure
limitation unless authorized by the Commission.
Subsec. (c)(2), (3). Pub. L. 93-443, Sec. 406(b)(4), added par. (2)
and redesignated former par. (2) as (3).
Subsec. (d)(1). Pub. L. 93-443, Sec. 404(c)(22), substituted
``Commission'' for ``Comptroller General'' wherever appearing and ``it''
for ``him''.
Subsec. (e)(1). Pub. L. 93-443, Sec. 406(b)(6), inserted provision
making it unlawful for a national committee of a major or minor party
knowingly and willfully to give or accept any kickback or any illegal
payment in connection with any expense of such committee with respect to
a presidential nominating convention.
Subsec. (e)(3). Pub. L. 93-443, Sec. 406(b)(6), inserted requirement
of payment, by any person accepting any kickback or illegal payment in
connection with any expense incurred by the national committee of a
major or minor party with respect to a presidential nominating
convention, to the Secretary for deposit in the general fund of the
Treasury.
1973--Subsec. (b)(1). Pub. L. 93-53 substituted section ``9006(d)''
for ``9006(c)''.
Effective Date of 1974 Amendment
Amendment by Pub. L. 93-443 applicable with respect to taxable years
beginning after Dec. 31, 1974, see section 410(c)(1) of Pub. L. 93-443,
set out as a note under section 431 of Title 2, The Congress.
Effective Date of 1973 Amendment
Amendment by Pub. L. 93-53 applicable with respect to taxable years
beginning after Dec. 31, 1972, see section 6(d) of Pub. L. 93-53, set
out as a note under section 6096 of this title.
