While every effort has been made to follow quotation model rules, there may be some discrepancies. Using violence or threatening means to refuse cost of tax shall be punished with imprisonment or felony detention of lower than three years, with a superb of over one hundred pc but less than 500 % of the quantity of taxes so refused to pay; for instances of a serious nature, with imprisonment of over three years but less than seven years, with a tremendous of over one hundred pc but less than 500 p.c of the quantity of taxes so refused to pay.
Whoever commits the crime within the preceding paragraph negligently is to be sentenced to not more than seven years of fixed-time period imprisonment; or no more than three years of fastened-term imprisonment or prison detention in case the circumstances are relatively minor.
Article 68. Legal elements who carry out meritorious service by exposing different folks’s crimes that can be verified or who provide necessary clues leading the cracking of other instances may be given a lesser punishment or a mitigated punishment.
If the crimes talked about in the previous paragraph are committed by a unit, the unit in question shall be fined, and the individual immediately in charge of it or different individuals instantly accountable shall be sentenced to no more than 5 years in jail or felony detention.
Article 18. A mentally sick one that causes harmful penalties at a time when he’s unable to acknowledge or unable to regulate his personal conduct is not to bear felony duty after being established by means of accreditation of legal procedures; however his family or guardian shall be ordered to topic him to strict surveillance and organize for his medical therapy.