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.
If a business fails to file an information return by the due date or does not apply for an extension, the IRS may charge a penalty fee. If a business submits Form 1099 within 30 days from the due date, the penalty is $30 per form.