You will get a fine in the amount of 5% of the amount of tax unpaid within the time period established by the legislation on taxes and fees, for each full or incomplete month from the date set for its submission, but not more than 30% of the specified amount and not less than 1000 rubles.
If the unpaid amount of personal income tax for three financial years exceeds 2.7 million rubles, an individual may be criminally liable for tax evasion (liability under Part 1 of Article 198 of the Criminal Code of the Russian Federation – up to imprisonment for up to 1 year). If the unpaid amount for three financial years exceeds 13 million rubles, it threatens three years in prison.