§ 7201. Attempt to evade or defeat tax
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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.
(Aug. 16, 1954, ch. 736, 68A Stat. 851; Pub. L. 97–248, title III, § 329(a), Sept. 3, 1982, 96 Stat. 618.)
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7 references not yet in our index
- Aug. 16, 1954, ch. 736
- 68A Stat. 851
- Pub. L. 97–248, title III, § 329(a)
- 96 Stat. 618
- Pub. L. 97–248
- Pub. L. 97–248, title III, § 329(e)
- 96 Stat. 619
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§ 7201
Attempt to evade or defeat tax
IRM×47
Fed. Reg.×8
Stat.×7
U.S.C.×7
ActAug. 16, 1954, ch. 736
Stat.68A Stat. 851
Pub. L.Pub. L. 97–248, title III, § 329(a)
Stat.96 Stat. 618
Pub. L.Pub. L. 97–248
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