Willful

{
  "id": "MLC-T-LAW-005238",
  "term": "Willful",
  "field": "Law",
  "definition": "A mental state in which a person acts intentionally, knowingly, and on purpose rather than by accident or carelessness. In many criminal statutes it means the defendant knew the conduct was unlawful, and for federal tax crimes it means a voluntary, intentional violation of a known legal duty. It is an element of offenses such as tax evasion under Internal Revenue Code section 7201, and the Supreme Court has held that no evil motive is required for tax offenses.",
  "url": "https://mlchart.com/terminology/law/willful/"
}