26 U.S.C. § 7201
Section 7201 · Attempt to evade or defeat tax
Viewing 26 U.S.C. § 7201 as in effect on March 22, 1993.
View current version →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.
Editorial notes U.S. Code · Office of the Law Revision Counsel
Amendments
1982—Pub. L. 97–248 substituted “$100,000 ($500,000 in the case of a corporation)” for “$10,000”.
Effective Date of 1982 Amendment
Section 329(e) of Pub. L. 97–248 provided that: “The amendments made by this section [amending this section and sections 7203, 7206, and 7207 of this title] shall apply to offenses committed after the date of the enactment of this Act [Sept. 3, 1982].”
Cross References
Costs in criminal proceedings, see section 1918 of Title 28, Judiciary and Judicial Procedure.
Definition of person, see section 7343 of this title.
Effective date of this chapter, see section 7851 of this title.
Penalty for—
Delivery or disclosure of false or fraudulent return, statement or other document, see section 7207 of this title.
Making or subscribing false return, see section 7206(1) of this title.
Period of limitation—
Criminal prosecutions arising under internal revenue laws, see section 6531 of this title.
Offenses not capital, see section 3282 of Title 18, Crimes and Criminal Procedure.