Who gets in trouble for tax evasion?

As per law, three months imprisonment is the minimum sentence for tax evasion, and 7 years imprisonment is the maximum sentence for tax evasion. A 2014 report of the Comptroller & Auditor General (CAG) had criticized the Income Tax Department for its poor track record in matters of prosecution. You can read about the Black Money, Tax-Evasion & Tax-Avoidance in the given link.

Further readings:

1. Double Taxation Avoidance Agreements (DTAA) – Countries Involved, Income Tax Provisions
2. UPSC Mains General Studies Paper-III Strategy, Syllabus & Structure