The fine is paid to and recovered by the public accountant responsible for the revenue. The limitation period for action to recover this debt is five years from the date of notification of the collection order. Articles 112 to 124, with the exception of the fourth paragraph of Article 117, of Decree no. 2012-1246 of 7 November 2012 on public budgetary and accounting management are applicable to the recovery of this fine. The sums recovered are allocated to the State’s general budget.