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

译员Max，毕业于欧洲一流的法学院，专注翻译各种与通用数据保护条例 (GDPR)有关的法律文件。