5: Offences committed by third-party declarants

I. – 1. A fine equal to 50% of the undeclared sums shall be imposed for failure to comply with the obligations set out in article 240 and 1 of article 242 ter and article 242 ter B. The fine is not applicable, in the event of a first offence committed during the current calendar year and the three previous years, when the interested parties have remedied their omission, either…