Tax Evasion

26 U.S.C. § 7201 (2005).
The Crime

    Under section 7201, it is a crime for a person to
  • willfully attempt in any manner to
  • evade or
  • defeat
  • any tax imposed by this title or the payment thereof.

The Punishment

Violating section 7201 will constitute a felony, and the punishment for doing so is

  • a fine of not more than $ 100,000 ($ 500,000 in the case of a corporation),
  • imprisonment for not more than 5 years, or
  • both.

Furthermore, the defendant will have to pay the costs of prosecution.