enrichment, he or she shall be fined … or imprisoned for up to 1 year. 1) 1) L. 82/1998, 138. gr. Art. 262 [Anyone who, intentionally or through gross negligence, commits a serious offence under the first, second or fifth paragraph of [Article 109 of the Income Tax Act, No. 90/2003], (cf. also the second paragraph of Article 22 of the Municipalities’ Tax Base Act), the first, second or seventh paragraph of Article 30 of the Tax Deductions at Source Act (cf. also Article 11 of the Social Security Tax Act) and the first or sixth paragraph of Article 40 of the Value-Added Tax Act, shall be … imprisoned for up to 6 years. A fine may be imposed in addition in accordance with the provisions of the tax legislation listed above. The same punishment shall apply to any person who, intentionally or through gross negligence, commits a serious offence under the third paragraph of Article 30 of the Tax Deductions at Source Act, the second paragraph of Article 40 of the Value-Added Tax Act, Articles 37 and 38 (cf. Article 36) of the Bookkeeping Act or Articles 83–85, (cf. Article 82) of the Annual Accounts Act, including cases where this is done to conceal enrichment offences by others. An offence shall be considered serious for the purposes of the first and second paragraphs of this Article if it involves a substantial sum of money, if it is committed in a particularly reprehensible manner or if it is committed under circumstances that greatly increase the criminality of the action, and also if the person to be sentenced for any of the offences described in the first or second paragraph has previously been convicted of an offence of the same type or for another offence covered by those provisions.] 1) 2) 3) 1) L. 129/2004, 33. gr. L. 82/1998, 139. gr. L. 39/1995, 1. gr. 2) 3) Art. 263 If a person purchases or accepts items that have been acquired by means of an enrichment offence, and he or she has exhibited gross negligence at the time of acceptance or purchase, the person shall be punished by a fine or by [up to 3 months’ imprisonment]. In the event of a repeated offence, or if the perpetrator has previously been convicted of an enrichment offence, imprisonment of up to 6 months may be applied. 1) 1) L. 82/1998, 140. gr. Art. 264 [Any person who accepts, makes use of or acquires for himself, herself or other persons gains derived from offences against this Act or from punishable offences against other statutes or, amongst other things, converts such gains, transports, sends or stores them, assists in delivering them or concealing them or information regarding their origin, nature, location or disposal shall be imprisoned for up to 6 years. A person who commits the original offence and also an offence under the first