In comparison, a reference book or reference-only book in a library is one that may only be used in the library and may not be borrowed from the library. Many such books are reference works (in the first sense), which are, usually, used briefly or photocopied from, and, therefore, do not need to be borrowed.
A person submitting a false change of address form may be imprisoned for up to five years, or more in certain instances, plus subjected to a fine up to $250,000. The charges may be obstruction or mail, theft or mail, and/or making a false statement. The following are federal statutes: Â§ 3571. Sentence of fine.
There is no penalty for gaps in coverage of three months or less, and the penalty is pro-rated by the number of months in a year the taxpayer is without coverage. The IRS is limited in its ability to collect the penalty. The ACA does not allow the IRS to file a Notice of Tax Lien for failure to pay the penalty.