A federal statute originally passed in 1862 to prohibit false statements in the filing of military claims, now prohibits making false statements, falsifying material facts, or knowingly using a false document within the executive, legislative, or judicial branch of the U.S. government. The most common tax crime charged is that of failing to file a federal tax return or pay federal taxes. All tax crimes require the government to prove that the lawbreaker willfully, voluntarily, and intentionally violated a known legal duty. In order to convict on tax evasion, the government must also prove a tax deficiency and an affirmative act of evasion or attempt to evade payment of the tax. Environmental crimes may be prosecuted against individuals or corporations that violate various federal statutes concerning clean water, safe drinking water, toxic substances, solid waste disposal, pesticide use, clean air, and atomic energy.
Many statutes have schemes of increasing penalties for repeat violations.
Courts have held that corporations can be punished when illegal acts or omissions are done by corporate agents acting within the scope of their duties for the benefit of the corporation. Computer crimes were formerly prosecuted under mail or wire fraud statutes. However, in 1984 Congress passed the first criminal statute directly aimed at computer use. Today, the statute prohibits seven kinds of conduct relating to computer use. It is a crime punishable by up to ten years to knowingly access a computer without authorization to obtain confidential national security information and willfully communicate it to one not entitled to receive the information.