Why would it? The people who made the decision not to pay are the executives not the shareholders. It's the same situation as if you ask if you can borrow 10 do

Why would it? The people who made the decision not to pay are the executives not the shareholders. It's the same situation as if you ask if you can borrow 10 dollars so I lend you 10 dollars, then you don't pay your taxes and they put me in jail for it. By all means hold executives accountable. If some of them did criminal things they should face criminal consequences - I'm all for that. Up to and including jail time. But sending shareholders to jail for something a company does is crazy unless they are also somehow complicit in it.