26 U.S.C. § 7201 : US Code - Section 7201: Attempt to evade or defeat tax

Search 26 U.S.C. § 7201 : US Code - Section 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.