2: Criminal penalties

I. – Anyone who has fraudulently made the statements prescribed by the provisions of Chapter I of Title IV of Part 1 of Book I and the texts enacted to implement them shall be punished by three years’ imprisonment and a fine of €45,000. The court may also impose a ban on civic, civil and family rights as provided for by Articles 131-26 and 131-26-1 of the Criminal Code. Where…

In the event of a repeat offence within ten years of a previous disciplinary decision that has become final, a public or ministerial officer who is found to have, in any way, been complicit in manoeuvres intended to evade the payment of tax, ((shall be subject to dismissal in the event of complicity in the offence specified in Article 1837)) (1). (1) Amendments.

False mention of registration or merged formality either in a minute or in an expedition, is punishable by the penalties laid down for forgery by the article 441-4 of the Penal Code. Proceedings are initiated by the Public Prosecutor’s Office on the basis of a report by the agent of the management company.