criminal fraud

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 ¡ì¡ì 851¨C852; Taxation ¡ì 1782.]


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Carl, Chinese legal translator, specializes in translating legal documents pertaining to complex business disputes.