not be punished if the unlawful transaction of disposal is revoked and the funds unlawfully expended are fully recovered prior to the completion of the judicial inquiry by the court of first instance. This provision shall not apply for a second time. Article 254b (New, SG No. 24/2005) (1) (Amended, SG No. 26/2010) A person who uses any financial resources received from funds belonging to the European Union or such provided by the European Union to the Bulgarian State for any purpose other than as intended, shall be punished by imprisonment from one to six years. (2) (Amended, SG No. 26/2010) If an official orders commission of the act referred to in the preceding paragraph, the punishment shall be imprisonment from two to eight years, and the court may deprive the convict of rights under Items 6 and 7 of Article 37 (1). (Title repealed, SG No. 51/2000) Article 255 (Amended, SG No. 28/1982, SG No. 89/1986, repealed, SG No. 10/1993, new, SG No. 62/1997, effective 5.11.1997, amended, SG No. 75/2006) (1) A person who avoids the assessment or payment of large-scale tax obligations by: 1. failing to file a tax return; 2. confirming a lie or withholding the truth in a statement filed by him/her; 3. failing to issue an invoice or another accounting document; 4. destroying, concealing or failing to store accounting documents or registries within the statutory timelines; 5. carrying out or allowing accounting to be carried out in violation of accounting legislation requirements; 6. compiling or making use of a document with untrue content, a false or counterfeited document in economic operations, in accounting or in providing information to revenue authorities or public enforcement agents; 7. obtaining undue input tax, (amended, SG No. 26/2010) shall be punished by imprisonment from one to six years and a fine from up to BGN 2,0000. (2) (Amended, SG No. 67/2008, SG No. 12/2009, effective 1.05.2009) Where the act under Paragraph 1 has been committed with the participation of a border police, customs administration, National Revenue Agency official or a registered auditor, the punishment shall be imprisonment from two to six years and a fine from up to BGN 5,000, as well as by deprivation of rights under Art. 37, Paragraph 1, subparas 6 and 7. (3) Where particularly large-scale tax obligations are at stake, the punishment shall be imprisonment from three to eight years and confiscation of a part or the whole property of the guilty person. (4) If the undeclared and unpaid tax obligation together with the interest due is paid to the budget prior to completion of the judicial inquiry at the court of first instance, the punishment under paras 1 and 2 shall be imprisonment of up to two years and a fine of up to BGN 500, and under Paragraph 3 - imprisonment of up to three years and a fine from up to BGN 1,000. Article 255a