Oscar is an accountant for Chemco Partnership and is preparing the annual tax return for Chemco. A careful review of Chemco’s books shows Chemco’s revenue for the year was $1.5 million. The CEO of Chemco, however, wants to minimize the tax liability of the company, so the CEO asks Oscar to falsify the tax returns by stating that revenue was only $200,000. Concerned about the possibility of losing his job, Oscar complies. The IRS discovers the underreporting and charges Oscar with making false statements in a tax return. If Oscar is successfully prosecuted, he could face:

A. a fine of $500,000 and imprisonment for up to three years.
B. a fine of $500,000 but not imprisonment.
C. a fine of $100,000 but not imprisonment.
D. a fine of $100,000 and imprisonment for up to three years.