26 USC 7201 - Sec. 7201. Attempt to evade or defeat tax
26 USC - US Code - Title 26: Internal Revenue Code (January 2002)
Permanent Link:
http://vlex.com/vid/sec-attempt-evade-defeat-tax-19209924
Id. vLex: VLEX-19209924
Click here to download this article in graphic format (Acrobat Reader)
Document language
Search in this document
Document options
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.
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).''
Section Referred To In Other Sections
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.
Try vLex for FREE for 3 days
Access legal information from United States including:
- Constitutions
- Forms and Contracts
- Legal Books and Journals
- Case Law
- News and Business
- Regulations
- U.S. Code
Try vLex without any commitment for 3 days and see why you need it.
3
days of Free Access
