The actor Wesley Snipes has been sentenced to three years in prison for tax evasion. The sentence is the maximum for willfully failing to file a tax return.

Snipes was cleared in February of five charges including fraud and conspiracy, but convicted on lesser charges of failure to file a tax return. During the three years he failed to file a tax return, Snipes earned at least $13.8m (£7m), prosecutors alleged, and would be liable for $2.7m in taxes. Snipes said he owed $228,000.

The actor was not taken into custody yesterday. The judge agreed to recommend that he be incarcerated close to his family home in New Jersey.

The 45-year-old actor is best known for his starring role in the Blade films, as well as comedies such as White Men Can't Jump. He has also appeared in several Spike Lee films.

Prosecutors had argued that Snipes should be sent to prison to set an example: "This case cries out for the statutory maximum term of imprisonment, as well as a substantial fine, because of the seriousness of defendant Snipes's crimes and because of the singular opportunity this case presents to deter tax crimes nationwide," they wrote.

Thirty-one of Snipes's friends submitted character references in support of him. "Wesley is like a tree - a mighty oak," wrote Denzel Washington. Woody Harrelson added: "It is an honour to call Wes my brother."

Prosecutors, meanwhile, were less gushing. They are convinced that Snipes - a "notorious" and "inveterate" offender - continues to hide money from federal and state tax authorities. He reported having just $8,824 in a bank account, despite having disclosed assets of $25m.