The following excerpt is from U.S. v. Gurary, 860 F.2d 521 (2nd Cir. 1988):
In the context of this statute, "willfully" means an intentional violation of a known legal duty. See, e.g., United States v. Bishop, 412 U.S. 346, 93 S.Ct. 2008, 36 L.Ed.2d 941 (1973); United States v. Pomponio, 429 U.S. 10, 97 S.Ct. 22, 50 L.Ed.2d 12 (1976).
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