Of course he deserves to go to jail: he isn't acting like the dead-beat dad that men in a separated family are so often portrayed as. That's certainly a no go.
It's tax evasion, theoretically. Alimony payments can be deducted from your taxes, so if you pay more you can (sort of) get your money back from the government. Pay more, get more back. So the law itself has a purpose. But yeah, in this case, a little bit of common sense should have prevailed.
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