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I don't think it's the refusal to pay, but the active tax evasion... I mean they really worked at hiding it until the feds caught on. Only then, after they had avoided tax on a couple million bucks and got caught, did they make the stand that it was illegal and shit.
Fraud, tax evasion, oh yes, jail time for sure.
Beestie, the biggie is the gasoline tax the states are required to collect and give the feds. This is the one they always threaten the states with, if they balk a some unfunded mandate. Behave or you don't get your federal highway money.
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The descent of man ~ Nixon, Friedman, Reagan, Trump.
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