Full Statute Name:  United States Code Annotated. Title 26. Internal Revenue Code. Subtitle F. Procedure and Administration. Chapter 75. Crimes, Other Offenses, and Forfeitures. Subchapter A. Crimes. Part I. General Provisions. § 7201. Attempt to evade or defeat tax.

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Primary Citation:  26 U.S.C. § 7201 Country of Origin:  United States Last Checked:  January, 2015 Date Adopted:  1954
Summary:

This federal law provides that any person who willfully evades or attempts to evade taxes shall be guilty of a felony.

Statute 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.

CREDIT(S)

(Aug. 16, 1954, c. 736, 68A Stat. 851; Sept. 3, 1982, Pub.L. 97-248, Title III, § 329(a), 96 Stat. 618.)

 

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