Article L8222-2 of the French Labour Code
Any person who disregards the provisions of article L. 8222-1, as well as any person convicted of having used, directly or through an intermediary, the services of a person who performs undeclared work, is jointly and severally liable with the person who has been the subject of an official report for the offence of undeclared work: 1° To the payment of taxes and compulsory contributions as well as penalties and…