{"schemaVersion":1,"recordType":"legal-article","id":"law:eri:code:penal:2015:article:227","workId":"law:eri:code:penal:2015","expressionId":"law:eri:code:penal:2015:en","title":"Unlawful Refusal to Pay Taxes","number":"227","language":"en","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/227/","hierarchy":{"part":"PART II — THE SPECIAL PART","book":"BOOK II — OFFENCES AGAINST THE INTERESTS OF THE STATE","title":null,"chapter":"Chapter 10. — Offences against the Fiscal and Economic Interests of the State"},"paragraphs":[{"id":"lead","number":"","text":"A person who, being able to pay taxes due and having been lawfully ordered to pay them, intentionally refuses to do so,","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/227/#lead","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":173,"url":"https://eriatlas.com/sources/penal-code-2015/page/173/?article=227&paragraph=lead#article-227-lead"}]},{"id":"u2","number":"","text":"is guilty of refusal to pay taxes, punishable in the following order of graduation:","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/227/#u2","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":173,"url":"https://eriatlas.com/sources/penal-code-2015/page/173/?article=227&paragraph=u2#article-227-u2"}]},{"id":"pi","number":"i","text":"an offence under this Article for an amount not exceeding 100 Nakfas, or any other benefit calculated to be equivalent to that amount, shall be punished as a Class 2 petty serious offence, punishable with a definite term of imprisonment of not less than 1 month and not more than 6 months, or a fine of 5,001 – 20,000 Nakfas, to be set in intervals of 1,000 Nakfas;","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/227/#pi","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":173,"url":"https://eriatlas.com/sources/penal-code-2015/page/173/?article=227&paragraph=pi#article-227-pi"},{"sourceId":"penal-code-2015-en","pdfPage":174,"url":"https://eriatlas.com/sources/penal-code-2015/page/174/?article=227&paragraph=pi#article-227-pi"}]},{"id":"pii","number":"ii","text":"an offence under this Article for an amount between 101 and 2,000 Nakfas, or any other benefit calculated to be equivalent to that amount, shall be punished Class 1 petty serious offence, punishable with a definite term of imprisonment of not less than 6 months and not more than 12 months, or a fine of 20,001 – 50,000 Nakfas, to be set in intervals of 2,500 Nakfas;","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/227/#pii","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":174,"url":"https://eriatlas.com/sources/penal-code-2015/page/174/?article=227&paragraph=pii#article-227-pii"}]},{"id":"piii","number":"iii","text":"an offence under this Article for an amount between 2,001 and 10,000 Nakfas, or any other benefit calculated to be equivalent to that amount, shall be punished as a Class 9 serious offence, punishable with a definite term of imprisonment of not less than 1 year and not more than 3 years;","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/227/#piii","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":174,"url":"https://eriatlas.com/sources/penal-code-2015/page/174/?article=227&paragraph=piii#article-227-piii"}]},{"id":"piv","number":"iv","text":"an offence under this Article for an amount between 10,001 and 100,000 Nakfas, or any other benefit calculated to be equivalent to that amount, shall be punished as a Class 8 serious offence, punishable with a definite term of imprisonment of not less than 3 years and not more than 5 years;","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/227/#piv","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":174,"url":"https://eriatlas.com/sources/penal-code-2015/page/174/?article=227&paragraph=piv#article-227-piv"}]},{"id":"pv","number":"v","text":"an offence under this Article for an amount between 100,001 and 1,000,000 Nakfas, or any other benefit calculated to be equivalent to that amount, shall be punished as a Class 7 serious offence, punishable with a definite term of imprisonment of not less than 5 years and not more than 7 years;","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/227/#pv","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":174,"url":"https://eriatlas.com/sources/penal-code-2015/page/174/?article=227&paragraph=pv#article-227-pv"}]},{"id":"pvi","number":"vi","text":"an offence under this Article for an amount between 1,000,001 and 5,000,000 Nakfas, or any other benefit calculated to be equivalent to that amount, shall be punished as a Class 6 serious offence, punishable with a definite term of imprisonment of not less than 7 years and not more than 10 years;","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/227/#pvi","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":174,"url":"https://eriatlas.com/sources/penal-code-2015/page/174/?article=227&paragraph=pvi#article-227-pvi"},{"sourceId":"penal-code-2015-en","pdfPage":175,"url":"https://eriatlas.com/sources/penal-code-2015/page/175/?article=227&paragraph=pvi#article-227-pvi"}]},{"id":"pvii","number":"vii","text":"an offence under this Article for an amount exceeding 5,000,000 Nakfas, or any other benefit calculated to be equivalent to that amount, shall be punished as a Class 5 serious offence, punishable with a definite term of imprisonment of not less than 10 years and not more than 13 years.","canonicalUrl":"https://eriatlas.com/law/penal-code-2015/article/227/#pvii","sourceTargets":[{"sourceId":"penal-code-2015-en","pdfPage":175,"url":"https://eriatlas.com/sources/penal-code-2015/page/175/?article=227&paragraph=pvii#article-227-pvii"}]}],"caution":"English-language 2015 Ministry of Justice edition. Refworld catalogues this English expression as an unofficial translation; Eri Atlas has not independently verified the translation."}