Senator John Ensign (R-Nev.)sent an inquiry regarding the penalty and received a hand written confirmation from Joint Committee on Taxation Chief of Staff Tom Barthold, which states:
Dear Senator Ensign,
See 7203 of the code provides that if there is a willful failure to file, pay, maintain appropriate records and the like that the tax payer may be charged with a misdemeanor with a penalty of up to $2,500 and not more than a year in jail.
.