Tax fraud. It's different. I've gone years without paying taxes (which I then payed in back-taxes) because of the field of work I'm in. I've never hidden millions of dollars of income in offshore tax havens to defraud the state. That's a significantly more sinister crime. If everyone did that we'd all be living in a Banana republic.
He also payed multiple million dollar fines so him and his father could avoid their jail sentences. Not something the average citizen could pull off. Almost the definition of too big to fail.