and destroying records. — Receives, withholds, destroys, mutilates, or falsifies any book, document, or record, or makes any false statement, relating to the estate or financial condition of the taxpayer or other person liable in respect of the tax; shall be guilty of a felony and, upon conviction thereof, shall be fined not more than $100,000 ($500,000 in the case of a corporation), or imprisoned not more than 3 years, or both, together with the costs of prosecution. 4 . This situation may be easily illustrated by visualizing two circles, a larger one representing the set of conduct violative of § 7201 and a smaller one representing the set of conduct violative of § 7206(5). The two circles intersect with the area within both circles repres 600, at *3 (4th Cir. Jul. 15, 1992) (<HOLDING>); United States v. Computer Sciences Corp., 689
holding that the defendant could be prosecuted for transporting stolen motor vehicles in interstate commerce under either 18 usc  2314 which prohibits interstate transportation of stolen goods or 18 usc  2312 which specifically prohibits interstate transportation of stolen motor vehicles and airplanes holding that the government need not prove that interstate transport was foreseeable in order to obtain a conviction under 18 usc  2314 which prohibits the interstate transportation of stolen goods recognizing that  the interstate nexus requirement is satisfied by proof of a probable or potential impact on interstate commerce holding that puerto rico is a state within the meaning of 18 usc  1952 which prohibits interstate and foreign travel in the aid of racketeering enterprises holding that the defendant could be prosecuted for corrupt persuasion of a jury witness under either 18 usc  1503 which prohibits obstruction of justice or 18 usc  1512 which prohibits tampering with a witness