C. - Third class

The occupier of the premises is liable to a fine of 50,000 euros, or 5% of the duties and taxes evaded or compromised or of the value of the object of the fraud, whichever amount is higher, for obstructing access to records or documents on a computer medium, or for reading or seizing them, as referred to in b and c of 2 of Article 64, when this obstruction is…

I. – The persons referred to in article 65 quater who make available the software or cash register systems referred to in the same article 65 quater shall be liable to a fine where such software, systems or technical interventions are designed to enable the commission of one of the offences referred to in articles 414, 414-2, 415 and 459, by modifying, deleting or otherwise altering a record stored or…

Any failure to comply with the obligations set out in article 65 quater is punishable by a fine of €10,000 per software package, application or cash register system sold or per customer for whom a service was provided during the year.

Opposing customs officers in the performance of their duties or refusing to comply with their orders in accordance with Article 53 (1)(b) and Article 61 (1) of this Code is punishable by one year’s imprisonment and a fine of €15,000.