(New, SG No. 75/2006) (1) Anyone avoiding the assessment or payment of large-scale tax obligations through the transformation of a commercial company or another legal entity, through a transaction involving a business, or related parties, within the meaning of the Tax and Social Insurance Procedure Code, shall be punished by imprisonment from one to six years and a fine of up to BGN 10,000. (2) 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. (3) Where, until completion of judicial inquiry at the first-instance court, undeclared or unpaid tax obligations are paid into the budget together with the interest due, the punishment shall be imprisonment of up to three years and a fine from up to BGN 1,000. Article 255b (New, SG No. 107/2014, effective 1.01.2015) (1) Anyone concealing mandatory contributions for public social security or health insurance large in size by: 1. declaring a contributory income lower than the actual contributory income of the insured person; 2. failing to submit a return; 3. confirming a lie or withholding the truth in a submitted return or statement; 4. drawing up or using a document containing false information, false or forged document in the course of business, in accounting or in providing information to the revenue authorities; 5. destroying or suppressing within the statutory time-periods accounting documents, accounting records or payroll; shall be punished by deprivation of liberty for up to five years and a fine of up to BGN 2,000. (2) Where the act under Paragraph 1 has been committed with the participation of a revenue authority or a registered auditor, the punishment shall be deprivation of liberty for one to six years and a fine of up to BGN 5,000, and deprivation of rights under Article 37, Paragraph 1, Items 6 and 7. (3) Where the liability for mandatory contributions for public social security or health insurance are particularly large in size, the punishment shall be deprivation of liberty for two to eight and confiscation of some or all the possessions of the perpetrator. (4) If prior to the conclusion of the judicial inquiry at the first instance court the mandatory contributions for public social security or health insurance are paid into the budget together with the interest thereon, the punishment under Paragraphs 1 and 2 shall be deprivation of liberty for up to two years and a fine of up to BGN 500, and the punishment under Paragraph 3 shall be deprivation of liberty for up to three years and a fine of up to BGN 1,000. (5) The worker or employee, subject to mandatory contributions, shall not be held penally responsible under Paragraphs 1 through to 4, including for abetment and assistance. Article 256 (Repealed, SG No. 10/1993, new, SG No. 62/1997, amended, SG No. 75/2006) (1) Anyone, making use of a document with untrue content, a false or counterfeited document, who obtains from the state budget undue large-scale moneys or allows another to obtain such moneys, shall be punished by imprisonment from two to eight years and a fine from