shall be punishable by a fine of 100 to 400 tax-free minimum incomes, or correctional labor for a term up to two years, or restraint of liberty for a term up to five years, or imprisonment for a term up to four years, with the deprivation of the right to occupy certain positions or engage in certain activities for a term up to three years. 2. The same actions committed in respect of especially large amounts of budget funds, or repeated, shall be punishable by imprisonment for a term of three to ten years with the deprivation of the right to occupy certain positions or engage in certain activities for a term up to three years. Article 212. Evasion of taxes, fees or other compulsory payments 1. Willful evasion of taxes, fees or other compulsory payments which are part of the taxation system established by law, by an official of an enterprise, institution or organization of any ownership status, or by any unincorporated entrepreneur, or by any other person liable to pay such taxes, fees or other compulsory payments, where such actions resulted in actual nonreceipt of significant amounts of funds by budgets or special state funds, shall be punishable by a fine of 300 to 500 tax-free minimum incomes, or deprivation of the right to occupy certain positions or engage in certain activities for a term up to 5 years. 2. The same actions, if committed by a group of persons upon their prior conspiracy, or where they resulted in actual non-receipt of large amounts of funds by budgets or special state funds, shall be punishable by a fine of 500 to 2,000 tax-free minimum incomes, or correctional labor for a term of two years, or restraint of liberty for a term of five years, with the deprivation of the right to occupy certain positions or engage in certain activities for a term up to three years. 3. Any such actions as provided for by paragraph 1 or 2 of this Article, if committed by a person previously convicted of evasion of taxes, fees, or other compulsory payments, or where they resulted in actual non-receipt of especially large amounts of funds by budgets or special state funds, shall be punishable by imprisonment of five to ten years with the deprivation of the right to occupy certain positions or engage in certain activities for a term up to three years and with the forfeiture of property. 4. A person who committed an act provided for by paragraph 1 of this Article for the first time shall be discharged from criminal liability if he/she paid taxes, fees (compulsory payments) and indemnified the State for the damage caused by late payment (fiscal penalties, fines) prior to the institution of a criminal case against him/her. Note: A significant amount of funds means any amount of taxes, fees or other compulsory payments which equals or exceeds 500 tax-free minimum incomes as established by law; a large amount of funds means any amount of taxes, fees or other compulsory payments which equals or exceeds 3,000 tax-free minimum incomes as established by law; an especially large amount means any amount of taxes, fees or other compulsory payments which equals or exceeds 5,000 tax-free minimum incomes as established by law. Article 213. Violation of procedures related to operations with scrap metal