Article 1789 of the French General Tax Code
In the event that an offender who has been subject for less than three years to one of the tax fines or an increase provided for in articles 1729, 1729 B and 1734 intentionally commits a new offence under one of these texts, he may be brought before the criminal court, at the request of the competent administration, and punished by six months’ imprisonment. The criminal court may order, at…