26 U.S.C. § 7203 : US Code - Section 7203: Willful failure to file return, supply information, or pay tax

Search 26 U.S.C. § 7203 : US Code - Section 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 fined not more
than $25,000 ($100,000 in the case of a corporation), or imprisoned
not more than 1 year, or both, together with the costs of
prosecution. In the case of any person with respect to whom there
is a failure to pay any estimated tax, this section shall not apply
to such person with respect to such failure if there is no addition
to tax under section 6654 or 6655 with respect to such failure. In
the case of a willful violation of any provision of section 6050I,
the first sentence of this section shall be applied by substituting
"felony" for "misdemeanor" and "5 years" for "1 year".