BGN 1,000 to BGN 5,000. (2) Where the act under Paragraph 1 has been committed with the participation of a person under Article 255, Paragraph 2 or by a person acting on the orders or in execution of a decision of an organised criminal group or where the sum obtained is of a particularly large-scale value, the punishment shall be imprisonment from three to ten years and confiscation of a part or the whole property of the guilty person, as well as deprivation of the rights under Article 37, Paragraph 1, subParagraph 6 and 7. (3) Where, until completion of judicial inquiry before the first-instance court the sum obtained is repaid into the budget together with the interests due, the punishment under Paragraph 1 shall be imprisonment of up to three years and a fine from up to BGN 1,000, and under Paragraph 2 - imprisonment of up to five years and a fine of up to BGN 3,000. Article 257 (Repealed, SG No. 10/1993, new, SG No. 62/1997, effective 5.11.1997, repealed, SG No. 75/2006). Article 258 (Amended, SG No. 28/1982, repealed, SG No. 10/1993, new, SG No. 62/1997) (1) (Amended, SG No. 33/2011, effective 27.05.2011) A person who unlawfully creates obstructions to the revenue authorities in implementation of their lawful duties, shall be punished by imprisonment for up to three years and a fine from BGN 1,000 to 2,000. (2) Should the deed under paragraph (1) be committed by force or threat, the punishment shall be imprisonment from one to six years and a fine from BGN 2,000 to 5,000. Article 259 (Amended, SG No. 28/1982, repealed, SG No. 10/1993, new, SG No. 62/1997) A person who establishes a legal person or a foundation, which do not pursue, or seemingly pursue the activities and objectives declared upon registration, for the purpose of obtaining credits under the cover of such institutions, to be exempt from taxes, to obtain tax reliefs or to obtain other material benefits, as well as to pursue prohibited activities, shall be punished by imprisonment for up to three years, a fine from BGN three to five thousand and deprivation of rights under Article 37, paragraph (1), subparagraphs 6 and 7. Article 259a (New, SG No. 51/2000; declared unconstitutional by Decision No. 14 of the Constitutional Court of the Republic of Bulgaria, SG No. 98/2000) (1) An official who permits the payment of remunerations without payment of all mandatory insurance contributions, provided that the amount outstanding is substantial, shall be punished by imprisonment for up to three years. (2) In the cases under paragraph (1) the perpetrator shall not be punished if he should pay his obligation in full including the interest due prior to the completion of the judicial inquiry by the court of first instance. Article 260