Taking income in multiple names

hi I tried to find but couldn't find the exact info in the forum. If someone is running some service business like a real estate agent or interior designer and receives income but does not take the cheque in his own name and takes it in the name of wife, mother etc then is it going to be a big problem later? People do it like it's normal but doesn't it make it risky. And is it that easy to hide? Tax evasion is illegal. So what is the maximum punishment if one is caught? What is the tax liability on being caught? can anyone point me to the right thread where I can get information on doing everything fully legally and still pay minimum taxes?