before_sent:  The maximum penalty punishable under section 373(4) for filing a false return is a fine of $200,000 or 5 years imprisonment.
before_sent_with_intent: <clarity>  The maximum penalty punishable under section 373(4) for filing a false return is a fine of $200,000 or 5 years imprisonment.
after_sent:  The maximum penalty under section 373(4) for filing a false return is a fine of $200,000 or 5 years imprisonment.