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 § 7202 Willful Failure
to Collect or Pay Tax
Any person required under this title to collect,
account for, and pay over any tax imposed by this title who
willfully fails to collect or truthfully account for and pay
over such tax shall, in addition to penalties provide by the
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 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 26 USC § 7206(2): Fraud and
False Statements, Aid or Assistance
Any person who willfully aids or assists in, or procures,
counsels, or advises the preparation or presentation under,
or in connection with any matter arising under, the Internal
Revenue laws, of a return, affidavit, claim, or other document,
which is fraudulent or is false as to any material matter,
whether or not such falsity or fraud is with the knowledge
or consent of the person authorized or required to present
such return, affidavit, claim, or document; 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 26 USC § 7212(A) Attempts to
Interfere with Administration of IRS Laws
Whoever corruptly or by force endeavors to
intimidate or impede any officer or employee of the United
States acting in an official capacity under this title, or
in any other way corruptly or by force obstructs or impedes,
or endeavors to obstruct or impede, the due administration
of this title, upon conviction:
· Shall be imprisoned not more than 3 years
· Or fined not more than $250,000 for individuals
($500,000 for corporations)
· Or both
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
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