Five million yuan of tax evasion will be put in prison, because five million yuan of tax evasion constitutes the crime of tax evasion. Whoever commits the crime of tax evasion shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount of tax evaded is huge and accounts for more than 30 percent of the amount of tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.
 [Legal Basis]
 In Article 201 of the Criminal Law, if a taxpayer evades paying taxes by means of deception or concealment and makes false tax returns or fails to do so, and the amount of tax evaded is relatively large and accounts for more than 10 percent of the amount of tax payable, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge and accounts for more than 30 percent of the amount of tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.
 If a withholding agent fails to pay or underpays the amount of tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph.
 If the acts mentioned in the preceding two paragraphs have been repeatedly committed and have not been dealt with, they shall be calculated on the basis of the accumulated amount.