2018 US 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
Sec. 7201 - Attempt to evade or defeat tax
| 26 U.S.C. § 7201 (2018) |
| §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. |
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(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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AMENDMENTS
1982—Pub. L. 97–248 substituted "$100,000 ($500,000 in the case of a corporation)" for "$10,000". EFFECTIVE DATE OF 1982 AMENDMENTPub. 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 7203, 7206, and 7207 of this title] shall apply to offenses committed after the date of the enactment of this Act [Sept. 3, 1982]." |
| United States Code, 2018 Edition, Title 26 - INTERNAL REVENUE CODE |
| Bills and Statutes |
| United States Code |
| Y 1.2/5: |
| Title 26 - INTERNAL REVENUE CODE Subtitle F - Procedure and Administration CHAPTER 75 - CRIMES, OTHER OFFENSES, AND FORFEITURES Subchapter A - Crimes PART I - GENERAL PROVISIONS Sec. 7201 - Attempt to evade or defeat tax |
| section 7201 |
| 2018 |
| January 14, 2019 |
| No |
| standard |
| 96 Stat. 618, 619 |
| Public Law 97-248 |
