Article (64) — Punishment

Any person who commits any of the cases of tax evasion as stipulated in Article 63 of this Law shall be punished by imprisonment for a period of not less than three years and not exceeding five years, and by a fine not less than the amount of the Tax due and not exceeding three times the amount of Tax due. The offender or multiple offenders are jointly liable for the payment of the Tax due. The penalty stipulated in paragraph A of this Article shall be doubled if the offence is repeated within three years from the date of final conviction. Without prejudice to the criminal responsibility of a natural person, a legal person shall be criminally punished by double the maximum fine prescribed in Paragraph A of this Article if any of the Tax evasion crimes, as stipulated in this Law, is committed in his name, on his behalf or for his benefit. The Court may order the confiscation of means of transport, tools, materials and devices used for tax evasion crimes, except for ships and aircraft, unless they have been specifically, by the knowledge of their owner, prepared or used for evasion purposes. Cases of Tax evasion crimes shall be summarily reviewed when referred to the courts. In all cases, the crime of Tax evasion is considered an offense against honor and honesty. It is not permissible to file a criminal case or take any action for Tax evasion crimes except at the request of the Minister or his authorised delegate. Without prejudice to any more severe penalty stipulated in any other law, some or all of the crimes stipulated in this Article may be reconciled. The Minister or his authorised delegate, upon the written request of the accused or his agent, may accept conciliation in cases of Tax evasion crimes before the lawsuit is filed or during the hearing and before the judgment is given if the accused or his agent pays an amount equivalent to the minimum fine for the crime as well as the value of the Tax. The reconciliation shall result in the termination of the criminal case.