 | James O. Parker - 2004 - 274 halaman
...provides for up to five years in prison, up to a $100,000 fine ($500,000 for corporations), or both for any person who willfully attempts in any manner to evade or defeat any tax imposed by this title or the payment thereof. The fines for violations of this section of the Code are subject to being... | |
 | Committee on Business and Corporate Litigation - 2006 - 1338 halaman
...US 549(1995). 98. 529 US 598 (2000). 99. 387 F.3d 456 (6th Cir. 2004). 100. 26 USCS ยง 7201 provides "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... | |
 | Vernon K. Jacobs, J. Richard Duke - 2006 - 91 halaman
...five years in jail. A more precise description is provided in US tax code section 7201 , which states, 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... | |
 | Cch Editorial, CCH Editorial - 2006 - 1688 halaman
...months or both. A person who willfully fails to collect or truthfully account for and pay tax, and who willfully attempts in any manner to evade or defeat any tax is guilty of a felony and, upon conviction thereof, will be fined not more than ten thousand dollars... | |
 | CCH State Tax Law Editors - 2008 - 1362 halaman
...class E felony. [H 104-387] Sec. 1812-f Article thirteen-A tax. (a) Attempt to evade or defeat tax. Any person who willfully attempts in any manner to evade or defeat any tax imposed by article thirteen-A of this chapter or the payment thereof shall be guilty of a misdemeanor; provided,... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 halaman
...person required under this title to collect, account for, and pay over any tax imposed by this title who willfully fails to collect or truthfully account for and pay over such tax shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof,... | |
| |
... any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more... 
