
From the U.S. Code Online via GPO Access
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[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 26USC7201]

 
                     TITLE 26--INTERNAL REVENUE CODE
 
                Subtitle F--Procedure and Administration
 
           CHAPTER 75--CRIMES, OTHER OFFENSES, AND FORFEITURES
 
                          Subchapter A--Crimes
 
                       PART I--GENERAL PROVISIONS
 
Sec. 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.

(Aug. 16, 1954, ch. 736, 68A Stat. 851; Pub. L. 97-248, title III, 
Sec. 329(a), Sept. 3, 1982, 96 Stat. 618.)


                               Amendments

    1982--Pub. L. 97-248 substituted ``$100,000 ($500,000 in the case of 
a corporation)'' for ``$10,000''.


                    Effective Date of 1982 Amendment

    Section 329(e) of Pub. L. 97-248 provided that: ``The amendments 
made by this section [amending this section and sections 7203, 7206, and 
7207 of this title] shall apply to offenses committed after the date of 
the enactment of this Act [Sept. 3, 1982].''

                  Section Referred to in Other Sections

    This section is referred to in sections 5684, 7501 of this title; 
title 7 section 12a; title 8 section 1101; title 18 sections 1956, 3237.
