1.   The most serious charges carry a maximum four-year prison term, and those charged will also be required to pay their tax liability with interest and penalties.

2.   Both charges carry up to life in prison, and the federal charge can bring the death penalty.

3.   Both charges carry up to life in prison and the federal charge can bring the death penalty.

4.   The first charge carries a maximum sentence of one year in prison and the second a maximum sentence of six years.