&gt; in other words, you can&#x27;t actually follow what the law says, you have to anticipate what the government would prefer to be paid and pay that, or you might get prosecuted.<p>I don&#x27;t think that&#x27;s a fair or accurate summary of the provision.<p>Follow the link and read the statue text - don&#x27;t assume my glib one-liner told you everything you need to know about it.