The fine is paid and recovered by the public accountant responsible for the revenue. Proceedings for recovery shall be time-barred in accordance with the provisions of Article L. 274 of the Book of Tax Procedures. 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.