Criminal liability under tax crime statutes requires that an individual act recklessly.

Name: Criminal liability under tax crime statutes requires that an individual act recklessly.
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Criminal liability under tax crime statutes can be established through different levels of intent, including intentional or willful conduct, knowing conduct, and reckless conduct. Therefore, an individual does not necessarily need to act recklessly to be criminally liable under tax crime statutes.

Criminal Liability Under Tax Crime Statutes Requires That an Individual