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.
(Aug. 16, 1954, ch. 736, 68A Stat. 851; Sept. 3, 1982, Pub. L. 97–248, title III, §329(a), 96 Stat. 618.)
1982—Pub. L. 97–248 substituted “$100,000 ($500,000 in the case of a corporation)” for “$10,000”.
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].”
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.
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.
This section is referred to in sections 5684, 7501 of this title; title 7 section 12a; title 8 section 1101; title 18 sections 1956, 3237.