Article 210. Evasion of Customs Payments (1) Evasion of customs payments by failure to submit documents to compute payments or destruction thereof, by showing in these documents data on income and expenses known to be false, and by concealing other objects of taxation on a large scale, shall be punishable with a fine in the amount of two hundred to five hundred minimum monthly wages. (2) The same deed committed: 1) several times; 2) using official position; 3) by a group of persons by prior conspiracy, shall be punishable by a fine in the amount of three hundred to seven hundred minimum monthly wages or by deprivation of liberty for a term of up to three years with confiscation of property or without such confiscation. (3) Evasion of customs payments committed on a large scale or by an organized group shall be punishable by deprivation of liberty for a term of three to five years with confiscation of property. Note: The evasion of customs payments on a large scale shall be regarded as committed on a large scale if the amount of non-paid customs payments exceeds three hundred the minimum monthly wage established by the legislation of the Kyrgyz Republic as of the date of committing a crime. Article 211. Evasion of Tax by a Citizen Evasion of a citizen of tax by failure to submit an income declaration in cases when the submission of a declaration is obligatory or by showing in a declaration data on incomes and expenses known to be false, committed on a large scale, shall be punishable by a fine in the amount of one hundred to three hundred minimum monthly wages or by public works for a term of one hundred twenty to one hundred eighty hours or arrest for a term of up to three months, with the imposition of a fine in the amount up to one hundred minimum wages. Note. The evasion of tax shall be regarded as committed on a large scale if the amount of non-paid tax exceeds one thousand the minimum monthly wage established by the legislation of the Kyrgyz Republic as of as date of committing a crime. (As amended by Law of the Kyrgyz Republic of July 23, 2001, # 77) Article 212. Evasion of Tax and Compulsory Insurance Premiums by a Private Entrepreneur (1) The evasion of a private entrepreneurs of tax and compulsory insurance premiums of the state social insurance by failure to submit documents for computation of taxes and compulsory insurance premiums or destruction thereof, by showing in the documents data on incomes and expenses known to be false or by concealing other objects of taxation and social insurance on a large scale, shall be punishable with a fine in the amount from three hundred to five hundred minimum monthly wages or by public works for a term from one