Answer:
Sanjay is best classified as being in Kohlberg's postconventional level of moral development.
Step-by-step explanation:
Kohlberg's postconventional level of moral development encompasses individuals who believe that moral value depends less on compliance with prevailing moral and social norms and more on their orientation according to universal ethical principles, such as the right to life, freedom, justice. For these people, social norms must have underlying universal ethical principles and, sometimes, there can be contradiction, imposing the need to hierarchize the principles and norms.
In short, people who fit this level of moral development, like Sanjay, believe that their principles and beliefs are more important than social norms (like paying taxes) and are willing to disobey what is treated as right by society for the sake of your convictions.