Sec. 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…