Actor Wesley Snipes was yesterday sentenced to three years imprisonment when the court ordered him to do hard time. AP

Snipes was sentenced to three years in prison Thursday for failing to file tax returns, the maximum penalty - and a victory for prosecutors who sought to make an example of the action star.

Snipes' lawyers had spent much of the day in court offering dozens of letters from family members, friends - even fellow actors Woody Harrelson and Denzel Washington - attesting to his good character. His attorneys recommended he be given home detention and ordered to make public service announcements because his three convictions were all misdemeanours and the actor had no previous criminal record.

But U.S. District Judge William Terrell Hodges said Snipes exhibited a "history of contempt over a period of time" for U.S. tax laws, and granted prosecutors the three-year sentence they requested - one year for each of Snipes' convictions of wilfully failing to file a tax return from 1999-2001.

"In my mind these are serious crimes, albeit misdemeanours," Hodges said.

Snipes was the highest-profile criminal tax target in years, and prosecutors called for a heavy sentence to deter others from trying to obstruct the IRS. The government alleged Snipes made at least US$13.8 million for the years in question and owed US$2.7 million in back taxes.

Snipes was acquitted in February of five additional charges, including felony tax fraud and conspiracy. Co-defendants Douglas P. Rosile and Eddie Ray Kahn were convicted on both those counts. Kahn, who refused to defend himself in court, was sentenced to 10 years, while Rosile received 54 months. Both will serve three years of supervised release. Snipes will serve one year of supervised release.

Snipes and Rosile remain free and will be notified when they are to surrender to authorities. Defence attorney Carmen Hernandez signalled in court that Snipes would pursue an appeal.