26 U.S.C. § 7201
Title 26
Chapter 75
Current through PL 116-220
~1 min read
Last updated: March 30, 2026
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Sections in this chapter
- § 7201
- § 7202
- § 7203
- § 7204
- § 7205
- § 7206
- § 7207
- § 7208
- § 7209
- § 7210
- § 7211
- § 7212
- § 7213
- § 7213A
- § 7214
- § 7215
- § 7216
- § 7217
- § 7231
- § 7232
- § 7233
- § 7234
- § 7235
- § 7236
- § 7238
- § 7239
- § 7240
- § 7241
- § 7261
- § 7262
- § 7263
- § 7264
- § 7265
- § 7266
- § 7267
- § 7268
- § 7269
- § 7270
- § 7271
- § 7272
- § 7273
- § 7274
- § 7275
- § 7301
- § 7302
- § 7303
- § 7304
- § 7321
- § 7322
- § 7323
- § 7324
- § 7325
- § 7326
- § 7327
- § 7328
- § 7341
- § 7342
- § 7343
- § 7344
- § 7345
§ 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.
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