# § 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”.
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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 851; Pub. L. 90–364, title I, § 103(e)(5), June 28, 1968, 82 Stat. 264; Pub. L. 97–248, title III, §§ 327, 329(b), Sept. 3, 1982, 96 Stat. 617, 618; Pub. L. 98–369, div. A, title IV, § 412(b)(9), July 18, 1984, 98 Stat. 792; Pub. L. 100–690, title VII, § 7601(a)(2)(B), Nov. 18, 1988, 102 Stat. 4504; Pub. L. 101–647, title XXXIII, § 3303(a), Nov. 29, 1990, 104 Stat. 4918.)
## Editorial Notes
### Amendments
1990— substituted “substituting ‘felony’ for ‘misdemeanor’ and” for “substituting”.
1988— inserted at end “In the case of a willful violation of any provision of section 6050I, the first sentence of this section shall be applied by substituting ‘5 years’ for ‘1 year’.”
1984— struck out “(other than a return required under the authority of section 6015)” after “to make a return”.
1982—, substituted “$25,000 ($100,000 in the case of a corporation)” for “$10,000”.
, inserted last sentence providing that, 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.
1968— struck out reference to section 6016.
## Statutory Notes and Related Subsidiaries
### Effective Date of 1990 Amendment
> “The amendment made by subsection (a) [amending this section] shall apply to actions, and failures to act, occurring after the date of the enactment of this Act [
>
> ].”
, , , provided that:
### Effective Date of 1988 Amendment
Amendment by applicable to actions after , see , set out as a note under .
### Effective Date of 1984 Amendment
Amendment by applicable with respect to taxable years beginning after , see , set out as a note under .
### Effective Date of 1982 Amendment
Amendment by applicable to offenses committed after , see , set out as a note under .
### Effective Date of 1968 Amendment
Amendment by applicable with respect to taxable years beginning after , except as provided by , see , set out as a note under .