This website contains age-restricted materials including nudity and explicit depictions of sexual activity.
By entering, you affirm that you are at least 18 years of age or the age of majority in the jurisdiction you are accessing the website from and you consent to viewing sexually explicit content.
If you just messed up, the penalty is… paying the tax you should have originally. Or receiving the refund you should have originally.
It’s only if you are actually committing fraud (which requires intent) that you go to jail.