Article 1840 W ter of the French General Tax Code
1. Inaccuracies in the declarations provided for in 4° of article 1605 bis will result in a fine of €150. 2. Omissions or inaccuracies in the declarations provided for in 5° and 6° of Article 1605 ter or failure to submit these declarations within the prescribed time limits will result in the application of a fine of €150 per television receiver or similar device. 3. Failure to file the declaration…