B. - Second class.

1. A fine of between one and two times the amount of duties and taxes evaded or compromised shall be imposed for any infringement of the provisions of the laws and regulations that the customs administration is responsible for enforcing where the result of this irregularity is to evade or compromise the recovery of any duty or tax and where it is not specifically punishable under this Code. 2. The…

Any person who improperly obtains the reduced rate for diesel fuel set out in article L. 312-61 of the French Goods and Services Tax Code is liable to a fine of between one and two times the undue amount.