You don't go to jail for not paying your taxes. You go to jail for failure to file your tax return, for lying on your forms, etc.
How's that ? If you file an honest tax declaration, but you don't pay, you don't go to jail ??
Generally, penalties/fees/interest are amassed on the amount you owe. Why would you honestly file and then refuse to pay?
The logic for criminal tax evasion and jail time has to do lying/failure to file. Tax evasion is punishable by jail time.
If you honestly file and can't pay, there are numbers of ways to go on payment plans, eventual consolidation, striking of deals if the amount is large enough, etc.