criminal v civil penalties

Someone in a thread (I thought in this forum, but I can't find it) has asked something to the effect of a statute/code about lack of criminal penalties in relationship to civil penalties. Something like that.


Anyway, found this today (if it helps):<FONT size=2>


H.R.4961
Public Law: 97-248 (09/03/82)



OFFICIAL TITLE AS INTRODUCED:
A bill to make miscellaneous changes in the tax laws.


Absolves taxpayers from criminal penalties for failure to file estimated tax returns if civil penalties for such failure do not apply.


Randy</FONT>