- The plea of ignorance of the requirements of the law should not be lightly accepted; although mere negligent evasions do not call for the application of criminal penalties, yet it is so difficult to distinguish between negligent and intentional evasions that to include all doubtful cases within the former category and abstain form putting the criminal penalties in force in their case is to impair very seriously the criminal penalties in force in their is to impair very seriously the protection to the interests of the revenue which the Act is designed to afford.
