If evaded tax has to be paid after inspection, the enterprise is amenable not only to do so, but to regulate the original book.

纳税检查后如有补税，企业不但要补税，而且还要对原账簿进行调整。

youdao

The amount of evaded tax within each tax year shall be calculated accumulatively, and the percentage of the evaded tax shall be determined by the highest percentage.

各纳税年度的偷税数额应当累计计算，偷税百分比应当按照最高的百分比确定。

youdao

Officials, soldiers, businessmen and others use the loopholes of the system, evaded tax and trafficked illegal salt, making "illegal salt within the system" prevail in Changlu salt zone.

官吏、兵弁、商人等利用其制度漏洞，偷漏贩运私盐，使得长芦盐区“体制内私盐”盛行。

youdao

If they confess by Apr. 15, and rat out the promoters who helped them, the IRS won't recommend them for prosecution or hit them with the civil fraud penalty--equal to 75% of the evaded tax.

FORBES: Magazine Article

And allowing tax convicts to buy their freedom by paying the tax they evaded is very bad precedent.

FORBES: Federal Judges Go Easy On Tax Cheats, Pornographers And Prostitutes