Well if we are talking tax evasion and money laundering we might as well include conspiracy.
I know that when I first learned of movie pass years ago and it was explained to me. It made literally no sense how they'd turn a dollar despite it being explained to me more times than I can count.
I also remember thinking it sounded like some alternative scheme was going on. However I probably acted more paranoid than the rest and decided to pass on getting cheap movie tickets.