The Journal of Accountancy provides several examples of owners of businesses not only being indicted, but going to prison over not paying payroll taxes.
These examples are laid out in their article The consequences of willful failure to pay payroll taxes.
Maryland Business Owner: 24 Months in Prison
In January 2013, Alphonso Tillman was sentenced to 24 ...
Is it true that no company has previously been indicted for failing to pay taxes on benefits given to employees?
Probably true, and even if not, it's very uncommon.
After an hours long search with many different keywords, I could not find any examples of a company being indicted for failing to pay taxes on benefits given to employees. I could find examples ...