---
kind: "section"
citation: "18 U.S.C. § 2075"
title: "18"
title_heading: "Crimes and Criminal Procedure"
number: "2075"
heading: "Officer failing to make returns or reports"
release: "119-102"
url: "https://uscodex.org/usc/18/2075"
units:
  - "Part I — Crimes"
  - "Chapter 101 — Records and Reports"
---

# §2075. Officer failing to make returns or reports


Every [officer](/usc/18/202.md?p=c) 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](/usc/18/6.md) of the Treasury, other than his accounts, within the time prescribed by such Act or regulation, shall be fined under this title.


## Source credit

(June 25, 1948, ch. 645, 62 Stat. 796; Pub. L. 107–273, div. B, title IV, § 4002(d)(1)(C)(ii), Nov. 2, 2002, 116 Stat. 1809.)

## Notes

### Historical and Revision Notes

Based on title 18, U.S.C., 1940 ed., § 188, (Mar. 4, 1909, ch. 321, § 101, 35 Stat. 1107).

### Editorial Notes

### Amendments

2002—Pub. L. 107–273 substituted “under this title” for “not more than $1,000”.