1: Tax penalties

Any infringement of the texts regulating the payment of stamp duty on account with the Treasury is punishable by a fine of €15. .

Any fraud or attempted fraud and, in general, any manoeuvre with the aim or having the result of defrauding or compromising the tax, committed in the use of stamping machines is punishable by the penalties laid down for each tax evaded. However, in the event of the use of a machine without the authorisation of the administration, the fine may not be less than €15. .

Infringements of the provisions of articles L. 112-6 to L. 112-6-2 of the Monetary and Financial Code are liable to a fine in accordance with the provisions of the second and third sentences of Article L. 112-7 of the same code.