Who pays more money in taxes the person who makes fifty thousand a year at 25%You are presenting a nonfactual hypothetical, so what kind of answer are you expecting?
Any rich person who refused to pay taxes would of course be treated exactly the way rich people who refuse to pay their taxes are treated now. The idea that three million would risk prison sentences to do that is nonsensical; these are people with a lot to lose, and who are (mostly) in the habit of obeying the law (they get politicians to write the laws to their design, so that's generally not a problem).
By the way, it's not three million. That would be one percent of the entire population of all ages. It's more like one to one and a half million.
Or the person who make forty million a year at 15 percent?