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Publication 4313 (4-2004) Catalog 38342Z Department of the Treasury Internal Revenue Service
Title and Section Definition 

Title 26 USC § 

7201 

Attempt to evade 

or defeat tax 

Any person who willfully attempts 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 imprisoned not more than 5 years 

• Or fined not more than $250,000 for individuals ($500,000 for corporations) 

• Or both, together with the costs of prosecution 

Title 26 USC § 

7202 

Willful failure to 

collect or pay over 

tax 

Any person required under this title to collect, account for, and pay over any tax imposed by 

this title who willfully fails to collect or truthfully account for and pay over such tax shall, in 

addition to penalties provide by the law, be guilty of a felony 

• Shall be imprisoned not more than 5 years 

• Or fined not more than $250,000 for individuals ($500,000 for corporations) 

• Or both , together with the costs of prosecution 

Title 26 USC § 

7203 

Willful failure to file 

return, supply 

information, or pay 

tax 

Any person required under this title to pay any estimated tax or tax, or required by this title or 

by regulations made under authority thereof to make a return, keep any records, or supply 

any information, who willfully fails to pay such estimated tax or tax, make such return, keep 

such records, or supply such information, at the time or times required by law or regulations, 

shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon 

conviction thereof: 

• Shall be imprisoned not more than 1 years 

• Or fined not more than $100,000 for individuals ($200,000 for corporations) 

• Or both, together with cost of prosecution 

Title 26 USC § 

7206(1) 

Fraud and false 

statements 

Any Person who... (1) Declaration under penalties of perjury - Willfully makes and subscribes 

any return, statement, or other document, which contains or is verified by a written declaration 

that is made under the penalties of perjury, and which he does not believe to be true and 

correct as to every material matter; shall be guilty of a felony and, upon conviction thereof; 

• Shall be imprisoned not more than 3 years 

• Or fined not more than $250,000 for individuals ($500,000 for corporations) 

• Or both, together with cost of prosecution 

Title 26 USC § 

7206(2) 

Fraud and false 

statements 

Any person who...(2) Aid or assistance - Willfully aids or assists in, or procures, counsels, or 

advises the preparation or presentation under, or in connection with any matter arising under, 

the Internal Revenue laws, of a return, affidavit, claim, or other document, which is fraudulent 

or is false as to any material matter, whether or not such falsity or fraud is with the knowledge 

or consent of the person authorized or required to present such return, affidavit, claim, or 

document; shall be guilty of a felony and, upon conviction thereof: 

• Shall be imprisoned not more than 3 years 

• Or fined not more than $250,000 for individuals ($500,000 for corporations) 

• Or both, together with cost of prosecution 

Title 26 USC § 

7212(A) 

Attempts to 

interfere with 

administration of 

Internal Revenue 

laws 

Whoever corruptly or by force endeavors to intimidate or impede any officer or employee of 

the United States acting in an official capacity under this title, or in any other way corruptly or 

by force obstructs or impedes, or endeavors to obstruct or impede, the due administration of 

this title, upon conviction: 

• Shall be imprisoned not more than 3 years 

• Or fined not more than $250,000 for individuals ($500,000 for corporations) 

• Or both 

Title 18 USC § 371 

Conspiracy to 

commit offense or 

to defraud the 

United States 

If two or more persons conspire either to commit any offense against the United States, or to 

defraud the United States, or any agency thereof in any manner or for any purpose, and one 

or more of such persons do any act to effect the object of the conspiracy, each: 

• Shall be imprisoned not more than 5 years 

• Or fined not more than $250,000 for individuals ($500,000 for corporations) 

• Or both 

	

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