(b) Attempt To evade or defeat tax attributable to human trafficking and commercial sex acts (1) In general In the case of any attempt to evade or defeat any tax attributable to income derived from an act described in paragraph (2), subsection (a) shall be applied— (A) by substituting $500,000 ($1,000,000 for $100,000 ($500,000 , and (B) by substituting 10 years for 5 years . (2) Human trafficking and commercial sex acts For purposes of paragraph (1), an act described in this paragraph is any act which is a violation of any of the provisions specified in section 2(b) of the Human Trafficking Fraud Enforcement Act of 2017 . . (b) Willful failure To file return, supply information, or pay tax (1) General increase in monetary penalty Section 7203 of the Internal Revenue Code of 1986 (relating to willful failure to file return, supply information, or pay tax) is amended by striking $25,000 and inserting $50,000 . (2) Increase in penalties for failure to file with respect to tax attributable to human trafficking and commercial sex acts (A) In general Section 7203 of the Internal Revenue Code of 1986 (relating to willful failure to file return, supply information, or pay tax), as amended by paragraph (1), is amended by striking Any person in the first sentence and inserting the following: (a) In general Any person , and (B) by adding at the end the following new subsection: (b) Failure To file with respect to tax attributable to human trafficking and commercial sex acts In the case of any failure with respect to any tax attributable to income derived from an act described in paragraph (2) of section 7201(b), the first sentence of subsection (a) shall be applied by substituting— (1) felony for misdemeanor , (2) $500,000 ($1,000,000 for $50,000 ($100,000 , and (3) 10 years for 1 year . . (3) Conforming amendment The third sentence of section 7203(a) of the Internal Revenue Code of 1986 (as amended by paragraph (1)) is amended by striking this section and inserting this subsection . (c) Fraud and false statements Section