Book II: Tax collection

Any person, association or body that has failed to pay the deductions made in respect of income tax (art. 1671 A) within the prescribed deadlines, or has only made insufficient payments, is liable, if the delay exceeds one month, to a criminal fine of €9,000 and five years’ imprisonment.

The debtor mentioned in article 1671 who has neither declared nor paid to the public accountant the deductions he has made in application of the same article 1671, if the delay exceeds one month. In the event of a repeat offence within a period of three years, the debtor is punished by two years’ imprisonment and a fine of €3,750 or one of these two penalties only.

1. Are liable, independently of the tax penalties enacted by this code, to a fine of €4,500 and five years’ imprisonment: 1° Any business agent, expert or any other person whose profession, either on their own behalf or as a manager or salaried agent of any company, association, group or enterprise, is to keep the accounting records of several clients and who is found to have drawn up or helped…

The fine provided for in 1 of Article 1772 the taxpayer who has knowingly made an omission or deficiency in the declaration of income from securities and movable capital for the assessment of income tax in excess of one tenth of his taxable income or the sum of €153.

Persons guilty of any of the offences referred to in 1° to 4° of 1 of Article 1772 and in Article 1773 may be deprived of civic, civil and family rights, in accordance with the procedures set out in articles 131-26 and 131-26-1 of the Criminal Code.