Which villagers are most likely to commit tax fraud?

Rasher 100%, everything about him screams, "tax evasion!" Even Nookipedia says his Japanese name says something like, "to fall in with the wrong crowd."
 
Maybe Tom Nook? 🤔 Businessmen like their tax cuts. Wouldn’t put it past Tom Nook to commit tax fraud.
 
going off of each personality type

lazy: forgets to file taxes. others have to pick up their slack for them. says they'll remember next time, but always forgets anyways
jock: gets pumped up to do taxes, because it gives them more reason to EXERCISE on the way to mail them out. they utterly fail at the forms though
cranky: complains, but gets them done better than anyone else, and typically earlier than anyone else as well
smug: let's just say they know the irs agents well

peppy: doesn't file. something about being boring stuff that an idol like them is too busy for. their friends usually bail them out
normal: files adequately. rushed to meet deadline, however
snooty: embellishes their forms, which actually tends to make them overpay in taxes
sisterly: helps others file taxes and then forgets to do their own. finally files theirs at least a month late
 
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not a villager but this guy is def committing some sort of white collar crime..
 

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I'd say Tom Nook, but this thread specifically asks for villagers. For villagers, I'd go with Marlo. He just looks suspicious.
 
Does it have to be a villager because why do I have a feeling tom nook is avoiding taxes via legal loopholes and Redd is definitely committing tax fraud?
 
My villager Graham. He looks like a nerdy hacker that would know how to commit tons of tax fraud and do it anyway so he could spend money on more tech.
 
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