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Given the facts in this case, I believe that Helio never intended to break the law. He may have tried to find the best way to structure his money to minimize his tax burden. He may have gotten some bad advice. And it does appear that he may have been tinkering with the idea of moving to Monaco to avoid future taxes -- but that's the future, and this isn't The Minority Report.
And so Helio waits, with some of the verdicts already sitting in a sealed envelope on the judge's desk. With every passing minute, all he can think about is his lovely fiancee he'd be leaving behind. The storybook career as an Indycar driver that might be left in tatters. The love of his fans that would eventually fade as he sits behind bars.
I can imagine him wringing his hands. Breathing in, breathing out. Trying to think about something, anything besides that sealed envelope on the desk containing your fate.
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