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Tax offencesPossibly — unconfirmed
Reported range, not yet confirmed against official text. Do not rely on this — awaiting confirmation.
Statutory range — reported, not yet confirmed
§ 7201 — Tax evasionPossibly — unconfirmed
- Imprisonment
- 0 (no mandatory prison) – 5 years
- Fine
- Fine $0–$100,000 ($500,000 corporation)
0 = the law sets no minimum prison term. The court is not required to impose prison. Depending on the offence, jurisdiction, and case, it may instead impose a non-custodial sentence — e.g. a suspended sentence, community order / probation, a fine, or a discharge.
Plus costs of prosecution.
§ 7202 — Wilful failure to collect / account for / pay over taxPossibly — unconfirmed
- Imprisonment
- 0 (no mandatory prison) – 5 years
- Fine
- Fine $0–$10,000
0 = the law sets no minimum prison term. The court is not required to impose prison. Depending on the offence, jurisdiction, and case, it may instead impose a non-custodial sentence — e.g. a suspended sentence, community order / probation, a fine, or a discharge.
Reported — not yet confirmed.
§ 7203 — Wilful failure to file / payPossibly — unconfirmed
- Imprisonment
- 0 (no mandatory prison) – 1 year
- Fine
- Fine $0–$25,000
0 = the law sets no minimum prison term. The court is not required to impose prison. Depending on the offence, jurisdiction, and case, it may instead impose a non-custodial sentence — e.g. a suspended sentence, community order / probation, a fine, or a discharge.
Reported — not yet confirmed.
§ 7206 — Fraud / false statements (tax returns)Possibly — unconfirmed
- Imprisonment
- 0 (no mandatory prison) – 3 years
- Fine
- Fine $0–$100,000 ($500,000 corporation)
0 = the law sets no minimum prison term. The court is not required to impose prison. Depending on the offence, jurisdiction, and case, it may instead impose a non-custodial sentence — e.g. a suspended sentence, community order / probation, a fine, or a discharge.
Reported — not yet confirmed.