He's certainly not the first such case, but spammer Eddie Davidson has been sentenced to 21 months in prison for both tax evasion and falsifying email headers. Some other sentences have been even longer. However, it makes you wonder how much of an impact these sentences are having on the spam community. Are spammers getting more cautious and going underground now that jail sentences are being handed out? Has the whole spam effort shifted offshore where it's harder to track them down? One thing that doesn't seem to be happening is any noticeable reduction in spam.

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