Article L2333-15 of the French General Code of Local Authorities
Failure to declare advertising media within the time limits set out in articles L. 2333-13 et L. 2333-14 or when these declarations have the effect of reducing the amount of tax actually due, the taxpayer is liable to a fine, the rate of which is set by decree by the Conseil d’Etat. This procedure and the rate of the fine are set by decree in the Council of State. The…