hundred eighty to two hundred forty hours, or by deprivation of liberty for a term of up to one year. (2) The same deed committed on a large scale, shall be punishable by deprivation of liberty for a term from one to three years with confiscation of property or without such confiscation. Note. The evasion of tax and compulsory insurance premiums shall be regarded as committed on a large scale if the amount of non-paid taxes and insurance premiums exceeds two thousand times the minimum monthly wage; the evasion of tax and compulsory insurance premiums shall be regarded as committed on especially large scale if the amount of non-paid taxes and premiums exceeds five thousand times the minimum monthly wage, established by the legislation of the Kyrgyz Republic as of the date of committing a crime. (as amended by Laws of the Kyrgyz Republic of July 23, 2001, # 77, February 17, 2003, # 36) Article 213. Evasion of Tax and Compulsory Insurance Premiums by Functionaries of Economic Entities (1) The evasion of functionaries of economic entities of tax and compulsory insurance premiums by failure to submit documents for computation of taxes and compulsory insurance premiums, by showing in the accounting documents data on incomes and expenses known to be false or destruction thereof on a large scale, shall be punishable by a fine in the amount of three hundred to five hundred minimum monthly wages or by disqualification to hold specified offices or to engage in specified activity for a term of up to five years, or by deprivation of liberty for a term of one to three years. (2) The same act committed on especially large scale, shall be punishable by deprivation of liberty for a term of three to five years with confiscation of property. Note. The evasion of tax and compulsory insurance premiums shall be regarded as committed on a large scale if the amount of non-paid taxes and insurance premiums exceeds five thousand times the minimum monthly wage; the evasion of tax and compulsory insurance premiums shall be regarded as committed on especially large scale if the amount of non-paid taxes and premiums exceeds ten thousand times the minimum monthly wage, established by the legislation of the Kyrgyz Republic as of the date of committing a crime. (as amended by Laws of the Kyrgyz Republic of July 23, 2001, 3 77, February 17, 2003, # 36) Article 214. Non-fulfillment of Legal Requirements of Tax Services, Social Fund Bodies and Counteraction Against Them Failure to fulfill legal requirements of tax services and Social Fund bodies regarding submission of documents required for computation and payment of a tax, insurance premiums within the state social insurance and other compulsory payments, coercive actions with respect to a functionary of tax services and Social Fund bodies in connection with their discharge of official duties, and likewise removing seals and stamps imposed by tax services, shall be punishable by a fine in the amount of one hundred to five hundred minimum monthly wages or by public works for a term of one