A person including a body corporate, who, with the intent to defraud the State, and in relation to his financial status and the taxes owed to public authority:
Penal Code
2015 English source edition · Current applicability not established.
English-language 2015 Ministry of Justice edition. Refworld catalogues this English expression as an unofficial translation; Eri Atlas has not independently verified the translation.
Article 228
Fraud and False Statements Regarding Taxation · Preserved transcription; page attribution imported from the source collection. Verify against the original.
makes or submits a document or statement which is false or fraudulent in relation to a material matter;
aids, assists, procures, counsels or advises another to make or submit a document or statement which is false or fraudulent in relation to a material matter, whether or not the other person is aware of the falsity or fraudulence of the statement or document;
removes, deposits or conceals any goods, property or commodities; or
withholds, falsifies, conceals or destroys any books, documents or records,
is guilty of fraud and false statements regarding taxation, punishable in the following order of graduation:
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;
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;
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;
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;
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;
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;
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.