Assertion: taxpayer | /r/HasProperty | guilty of misdemeanor
Facets:
value: upon conviction
type: MANNER
Source sentences:
text: Upon conviction, the taxpayer is guilty of a misdemeanor and is subject to other penalties allowed by law, in addition to (1) imprisonment for no more than 1 year, (2) a fine of not more than $100,000 for individuals or $200,000 for corporations, or (3) both penalties, plus the cost of prosecution (26 USC 7203).