Depending on the nature of the tax at issue, criminal offences related to the nonpayment of taxes are regulated in substantially different ways by cantonal and federal statutes.Locher, 357. The statutes distinguish, however, between tax evasion and tax fraud.Locher, 363. The former is classed as a misdemeanour (Übertretung / contravention) and is punishable by a fine of 33% to 300% of the amount of tax evaded.Locher, 373; see Art. 175 of the Federal Direct Tax Statute. Tax fraud occurs if a tax evasion is committed by using falsified documents for deceptive purposes, a crime (Vergehen / crime) punishable by additional imprisonment of up to three years or an additional fine of up to 30,000 CHF.Locher, 372; see Art. 186 of the Federal Direct Tax Statute.Locher, 364.
