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Which villagers are most likely to commit tax fraud?

This guy, definitely this guy.
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I think all of them because literally none of them pay any taxes despite living in a place that is in desperate need of funding that isn’t completely reliant on the player. Seriously, why are you the only one paying for public works and upgrades while Residents like Blanche or Coco do absolutely nothing all day but fish or loiter in front of Town Hall?
 
My answer: why should I know? Why does it matter? It’s only a game, isn’t it? This makes no sense whatsoever. And I’m too young to worry about this here “tax evasion” and “IRS” gobbledygook.
 
I would say Dodo Airlines, but they don't have a duty-free shop. The Dodo's seem to be on the up-and-up.
 
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The villager most likely to commit tax fraud?It's Graham of course but with this setup I'd say he's up to something far more sinister......

Giving Lester from GTA vibes

My vote is for Beardo. He looks like one of those University principles that allows bribes from rich parents trying to pay their way in school.

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omg 100% chevre!! have you seen what her theme request is for her vacation home ;P

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unassuming from the main floor
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but secretly a mob boss
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