Failure of a person to issue a tax coupon, tax receipt or voucher, who has the obligation to issue the tax coupon, tax receipt or voucher, if an administrative measure against him has previously been taken, shall be punishable by fine or up to one year of imprisonment.
The exercise of an illegal commercial activity, or an activity which is not registered with the tax authorities, not equipped with the cash register according to legal provisions in force, or giving orders contrary to the law in order not to issue a tax coupon, tax receipt or voucher, if an administrative measure against it has previously been taken, shall be punishable by up to three years of imprisonment.
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