Title 26 USC § 7201. Attempt to evade or defeat tax. Any person who willfully attempts to evade or defeat any tax imposed by this title or the payment thereof shall, in addition to other penalties provided by law, be guilty of a
Felony and, upon conviction thereof:
Shall be imprisoned not more than 5 years
Or fined not more than $250,000 for individuals ($500,000 for corporations)
Or both, together with the costs of prosecution
Title 26 USC § 7203 - Willful failure to file return, supply information, or pay tax. Any person required under this title to pay any estimated tax or tax, or required by this title or by regulations made under authority thereof to make a return, keep any records, or supply any information, who willfully fails to pay such estimated tax or tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof:
Shall be imprisoned not more than 1 years
Or fined not more than $100,000 for individuals ($200,000 for corporations)
Or both, together with cost of prosecution
Title 26 USC § 7206(1) - Fraud and false statements. Any Person who… (1) Declaration under penalties of perjury, willfully makes and subscribes any return, statement, or other document, which contains or is verified by a written declaration that is made under the penalties of perjury, and which he does not believe to be true and correct as to every material matter; shall be guilty of a
Felony and, upon conviction thereof;
Shall be imprisoned not more than 3 years
Or fined not more than $250,000 for individuals ($500,000 for corporations)
Or both, together with cost of prosecution
Title 18 USC § 371 - Conspiracy to commit offense or to defraud the United States. If two or more persons conspire either to commit any offense against the United States, or to defraud the United States, or any agency thereof in any manner or for any purpose, and one or more of such persons do any act to effect the object of the conspiracy, each:
Shall be imprisoned not more than 5 years
Or fined not more than $250,000 for individuals ($500,000 for corporations)
Or both
Similar
Corporate Tax Fraud
