Notwithstanding the provisions of article A. 38-3, the recovery of the increased fixed fines for misdemeanours provided for in Article 495-18 is carried out by the accountants of the Directorate General of Public Finances responsible for the recovery of fines imposed by the judicial court of the capital of the department in which the person liable for the fine is domiciled.
However, where the taxpayer’s domicile is not known or is not located in a metropolitan or overseas department, the recovery of these increased fixed fines for misdemeanours is carried out by the public accountants responsible for the recovery of fines handed down by the judicial court of the county town of the place where the offence was committed.
By way of derogation from the two preceding paragraphs, when the judicial court referred to in these paragraphs is the Paris judicial court, recovery is carried out within the Ile-de-France and Paris regional directorate of public finances, by the accountant of the “Paris amendes 2e division” treasury.