Any person who willfully makes and or subscribes a false return, statement or other document under penalties of perjury, or aids or assists in the preparation or presentation of a false return or other document or simulates or falsely executes or signs any bond, permit or entry required under the internal revenue code commits a felony.

Any person who willfully makes and or subscribes a return, statement, or other document containing a declaration that is made under penalties of perjury and who does not believe it is true and correct is guilty of a felony.

These felonies are punishable by up to a $100,000 fine ($500,000 for corporations) and three years imprisonment. The statute of limitations is six years for these crimes.

The willful delivery or disclosure of false document to the IRS is a misdemeanor that is punishable by a $10,000 fine ($50,000 for corporations) and up to one year in prison. The statute of limitations for this crime is three years.