If a person goes to jail for tax evasion, do they still have to pay their taxes?

If a man owes 100k in taxes, but doesn't pay, he'll go to jail, right? For how long? Longer than someone that owes only 10k? When he gets out, does he still have to pay the 100k? What's the deal?
Update: Follow up question: If someone doesn't pay their taxes, then goes to jail for said crime, then gets out, and STILL doesn't pay their taxes, would they be thrown back in jail? Could they go to jail twice for the same taxes?
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