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shall be punished with fine from one hundred and fifty to three hundred minimum monthly wages,
or correctional labor from two to three years, or imprisonment up to three years.
Taxes or other payments evasion committed in especially large amount –
shall be punished with fine from three hundred to six hundred minimum monthly wages, or
imprisonment from three to five years.
In the instance of full payment of taxes and other payments on intentionally concealed or
understated profit (income), penalty of imprisonment shall not be applied.
(As amended by Law 29.08.2001.)
Article 1841. Violation of Fiscal Discipline
Violation of fiscal discipline, that is, spending budget funds to items which are not provided by the
state budget or the budgets of institutions and organizations, funded by the State, overspending of
budgetary provisions on articles of expenditures, violation of budgetary and personnel discipline in
such institutions and organizations, which is committed after infliction of administrative penalty for
the same act –
shall be punished with fine up to fifty minimum monthly wages, or correctional labor up to one
year, or arrest up to six months.
The same act committed in large amount –
shall be punished with fine from fifty to seventy minimum monthly wages, or correctional labor up
to two years, or imprisonment up to one year.
The same act committed in especially large amount –
shall be punished with fine from seventy-five to one hundred minimum monthly wages, or
imprisonment up to two years.
Invalid delay of money to be transacted to institutions and organizations, funded from the state
budget, as a wage, social benefit, stipend, and other equal-status expenditures, by managers and
other officials of banks, committed after infliction of administrative penalty for the same actions –
shall be punished with fine up to fifty minimum monthly wages or deprivation of certain right up to
three years or imprisonment up tone year.
(As introduced by Law of 15.04.1999.)
Article 185. Violation of Regulations of Handing-over of Precious Metals or Gems
Violation of regulations of handing-over of precious metals or gems, mined from underneath the
Earth’s surface, to the State, which caused large damage thereto –
shall be punished with fine up to fifty minimum monthly wages, or deprivation of certain right up
to three years, or correctional labor up to three years, or arrest up to six months.
Article 1851. Violation of Regulations of Procurement, Purchase, Use, and Sale of Non-ferrous
Metals and Scrap and Waste thereof
Violation of regulations of procurement, purchase, use, and sale of non-ferrous metals and scrap
and waste thereof, which are not classified as precious metals, which committed after infliction of
administrative penalty for the same act –
shall be punished with fine from fifty to one hundred minimum monthly wages or deprivation of
certain right, or correctional labor up to three years or arrest up to six months.
(As amended by Law of 29.08.2001.)