Federal · Title 26 — Internal Revenue Code

26 U.S.C. § 7201: Attempt to evade or defeat tax

Felony

What this law says, in plain English

Willfully attempting to evade or defeat any tax or its payment is a felony punishable by up to $100,000 in fines, up to 5 years imprisonment, or both.

Read the full statutory text

Any person who willfully attempts in any manner 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 fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 5 years, or both, together with the costs of prosecution.

Verify at the official source: Federal legislative text

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