Code Sections
In addition to any criminal penalty provided by law, any person who
identifies applicable property (as defined in section 170(e)(7)(C)) as
having a use which is related to a purpose or function constituting the
basis for the donee's exemption under section 501 and who knows that such
property is not intended for such a use shall pay a penalty of $10,000.
[Aug. 17, 2006]
[Aug. 17, 2006]