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.
1982—Pub. L. 97–248substituted “$100,000 ($500,000 in the case of a corporation)” for “$10,000”.
Effective Date of 1982 Amendment
Pub. L. 97–248, title III, § 329(e),Sept. 3, 1982, 96 Stat. 619, provided that: “The amendments made by this section [amending this section and sections
7207 of this title] shall apply to offenses committed after the date of the enactment of this Act [Sept. 3, 1982].”
The table below lists the classification updates, since Jan. 3, 2012, for this section. Updates to a broader range of sections may be found at the update page for containing chapter, title, etc.
The most recent Classification Table update that we have noticed was Tuesday, August 13, 2013
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Description of Change
Statutes at Large
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