The parties will not have any consequences, because the law will protect the whistleblower. Taxpayers falsify, alter, conceal or destroy account books and vouchers without authorization, overstate expenditures or underreport income in account books, refuse to declare after being notified by the tax authorities, or make false tax returns, and fail to pay or underpay the tax payable; If the amount of tax evasion accounts for more than 10% but less than 30% of the tax payable, if the amount of tax evasion is more than 10,000 yuan but less than 100,000 yuan, or if the tax authorities give a second administrative punishment for tax evasion or tax evasion, they shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the amount of tax evasion.

Criminal law of the people's Republic of China

Article 202

Whoever refuses to pay taxes by violence or threat in the crime of resisting taxes shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and fined not less than one time but not more than five times; If the circumstances are serious, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined not less than one time but not more than five times the amount of tax refusal.