Tim Cook he could be prosecuted and sentenced to prison for refusing to cooperate with the FBI, but this situation has extremely low chances of becoming a reality from many points of view.
Some lawyers are of the opinion that Tim Cook could be imprisoned if Apple appeals against it court orders forcing her to unlock an FBI iPhone and this appeal would ultimately be rejected by the US Supreme Court, and the company would continue to refuse to help the FBI.
Other lawyers are of the opinion that Apple will be held responsible and not Tim Cook, but in both situations the lawyers believe that there are very small chances that Apple or Tim Cook will be the target of the repercussions of the American government, and probably everyone else is of the same opinion.
If Apple will still be fined by the American government for refusing to cooperate, then the fines could amount to tens or hundreds of thousands of dollars per day, but in this situation things will become much more complicated for those from Cupertino.
Under these circumstances, there is a universe of possibilities where Tim Cook could actually go to jail for refusing to comply with a lawful order of the court. This is because Apple has already publicly declared that it will not comply with a court order to unlock the iPhone and as such, necessarily forces the courts to favor punishment over coercion...
Meanwhile, throughout the trial of the calls made by the Apple company, the American government will not impose fines and will not try to force those from Cupertino to unlock the iPhones in the possession of the various government agencies involved in this scandal.
