Concealment or avoiding payment of taxes by not submitting documents or not declaring the necessary data envisaged by the effective legislation, by submitting forged documents, statements or false information in order to have personal material gains, for one’s self or for others, by miscalculating the amount of taxes, fees or contribution, shall constitute a criminal offence and shall be punishable up to three years of imprisonment”.
When this offence is committed with the intention of concealing or avoiding payment of a tax above five million ALL, it shall be punishable by two to five years of imprisonment.
When this offence is done with the intention of concealing or avoiding payment of a tax above eight million ALL, it shall be punishable by four to eight years of imprisonment.
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