criminal fraud

Fraud that has been made illegal by statute and that subjects the offender to criminal penalties such as fines and imprisonment.

• An example is the willful evasion of taxes accomplished by filing a fraudulent tax return. Cf. civil fraud; larceny by trick under LARCENY. [Cases: Internal Revenue 5263.20; Taxation 1103. C.J.S. Internal Revenue §§ 851–852; Taxation § 1782.]

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词条贡献者

译者Jerry，毕业于亚洲顶尖的高级翻译学院，擅长翻译各种与政府调查与白领犯罪相关的法律文件。