Internal Revenue Code:Sec. 7201. Attempt to evade or defeat tax

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Location in Internal Revenue Code

     TITLE 26 - INTERNAL REVENUE CODE
      Subtitle F - Procedure and Administration
       CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES
        Subchapter A - Crimes
         PART I - GENERAL PROVISIONS
       

Statute

    Sec. 7201. Attempt to evade or defeat tax
 
      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.
 

Sources

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

Miscellaneous

                                 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).''
 

References

                   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.