1784

Whoever, being an agent or officer of any institution, corporation or company—\n(1) gives or returns a false or fraudulent list, schedule or statement required by law; or\n(2) willfully fails or refuses to take and subscribe to any of the oaths, affidavits or affirmations required by law—\nshall be fined not more than $200 or imprisoned not more than 1 year, or both.