Yes - Any person who willfully delivers or discloses to the Secretary (of the Treasury) any list, return, account, statement, or other document, known by him to be fraudulent or to be false as to any material matter, shall be fined not more than $10,000 ($50,000 in the case of a corporation), or imprisoned not more than 1 year, or both.
From 26 U.S. Code § 7207.Fraudulent returns, statements, or other documents
