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
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,
Sec. 329(a), Sept. 3, 1982, 96 Stat. 618.)
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]."
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