He said that a search for earlier filings was continuing and that willful failure to file could incur criminal penalties.

He was prosecuted for tax evasion and willful failure to file tax returns.

In 2012, Guetzloe was found guilty of two misdemeanor counts of willful failure to file tax returns.

He was convicted of willful failure to maintain tax records, a misdemeanor, not tax evasion, a felony.

The President shall pay plaintiff any reasonable expenses, including attorney's fees, caused by his willful failure to obey this court's discovery orders.

At that time, the agency sought a $910,000 fine for what officials said was "willful" failure to keep accurate records about employee injuries.

Mr. Clinton also paid to plaintiff $89,484 as the "reasonable expenses, including attorneys fees, caused by his willful failure to obey the court's discovery orders."

Cryer was then tried on two counts of willful failure to file tax returns, for which the maximum jail sentence is one year in prison.

A misdemeanor charge of witholding information from Congress involves the willful failure or refusal by a witness to provide full and complete testimony.

The law states that a seller who provides the form "shall be liable only for a willful failure to perform the requirements of this article."