Why would you honestly file and then refuse to pay?
Because visibly, I can be (if in the US) punished if I am dishonest on the filing, but I cannot be forced to pay, according to what you say !
So, logically, according to what you say, if I file my declaration honestly, I cannot be punished for a false declaration, but if I don't pay, the state cannot put me to jail (using force to collect taxes?).
If you really want to be nerdy about it, filing your taxes constitutes a contract to pay them. If you are financially capable of honoring the contract, but fail to do so, jackbooted thugs will drive you around in a partyvan & put you in jail. Gratis.