26 U.S.C. § 7201 — Attempt to evade or defeat tax
submitted 72 years ago by ch. 736 to r/title-26-INTERNAL-REVENUE-CODE · 69 words · no verdicts yet
A translation hasn’t been published for this section yet. The official text below is complete and authoritative.
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.
Source credit: (Aug. 16, 1954, ch. 736, 68A Stat. 851; Pub. L. 97–248, title III, § 329(a), Sept. 3, 1982, 96 Stat. 618.)
- 1954Enacted · Act of Aug. 16, 1954, ch. 736
- 1982Amended · Pub. L. 97-248 · 96 Stat. 618
A history note hasn’t been published yet. The record shows enactment by ch. 736 on 1954-08-16.
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