b: Insufficient declaration

Inaccuracies or omissions found in a declaration or deed involving the indication of items to be retained for the assessment or liquidation of tax, as well as the restitution of a tax claim the payment of which has been unduly obtained from the State, entail the application of a surcharge of: a. 40% in the case of deliberate failure to comply; b. 80% in the case of abuse of rights…

I. – A surcharge of 80% shall apply to the duties due in the event of a rectification due to: a) Sums appearing or having appeared on one or more accounts that should have been declared pursuant to the second paragraph of Article 1649 A. The amount of this increase may not be less than the amount of the fine provided for in 2 of IV of Article 1736 ;…