(4) Any pers<strong>on</strong> who is makes preparati<strong>on</strong>s for counterfeiting m<strong>on</strong>ey is guilty <str<strong>on</strong>g>of</str<strong>on</strong>g> misdemeanor punishable byimpris<strong>on</strong>ment not to exceed two years, work in community service or a fine.Any pers<strong>on</strong> who creates, obtains, keeps possessi<strong>on</strong> <str<strong>on</strong>g>of</str<strong>on</strong>g>, distributes or deals with any material, instrument, equipmentor computer s<str<strong>on</strong>g>of</str<strong>on</strong>g>tware intended to be used for counterfeiting m<strong>on</strong>ey is guilty <str<strong>on</strong>g>of</str<strong>on</strong>g> misdemeanor punishable byimpris<strong>on</strong>ment not to exceed two years, work in community service or a fine.For <strong>the</strong> purposes <str<strong>on</strong>g>of</str<strong>on</strong>g> Secti<strong>on</strong> 304any alterati<strong>on</strong> <str<strong>on</strong>g>of</str<strong>on</strong>g> m<strong>on</strong>ey withdrawn from circulati<strong>on</strong> to create an impressi<strong>on</strong> as if it was still in circulati<strong>on</strong> shall bec<strong>on</strong>sidered imitati<strong>on</strong> <str<strong>on</strong>g>of</str<strong>on</strong>g> m<strong>on</strong>ey,<strong>the</strong> applicati<strong>on</strong> or removal <str<strong>on</strong>g>of</str<strong>on</strong>g> a sign serving as indicati<strong>on</strong> that <strong>the</strong> m<strong>on</strong>ey is valid <strong>on</strong>ly in a definite country,fur<strong>the</strong>rmore <strong>the</strong> diminuti<strong>on</strong> <str<strong>on</strong>g>of</str<strong>on</strong>g> <strong>the</strong> precious metal c<strong>on</strong>tent <str<strong>on</strong>g>of</str<strong>on</strong>g> <strong>the</strong> m<strong>on</strong>ey, shall also be c<strong>on</strong>sidered as counterfeiting <str<strong>on</strong>g>of</str<strong>on</strong>g>m<strong>on</strong>ey.(1) The pers<strong>on</strong> who distributes counterfeit or forged m<strong>on</strong>ey acquired lawfully as genuine or unforged, commits amisdemeanour and shall be punishable with impris<strong>on</strong>ment <str<strong>on</strong>g>of</str<strong>on</strong>g> up to <strong>on</strong>e year, labour in <strong>the</strong> public interest, or fine.(2) The punishment for a fel<strong>on</strong>y shall be impris<strong>on</strong>ment not exceeding three years, if <strong>the</strong> crime involves a substantialor greater amount <str<strong>on</strong>g>of</str<strong>on</strong>g> m<strong>on</strong>ey.(1) The pers<strong>on</strong> who - with <strong>the</strong> aim <str<strong>on</strong>g>of</str<strong>on</strong>g> distributi<strong>on</strong> or utilizati<strong>on</strong>imitates or forges a stamp,obtains a counterfeit or forged stamp,is guilty <str<strong>on</strong>g>of</str<strong>on</strong>g> fel<strong>on</strong>y, and shall be punishable with impris<strong>on</strong>ment <str<strong>on</strong>g>of</str<strong>on</strong>g> up to three years.(2) Any pers<strong>on</strong> who distributes or utilizes counterfeit, forged or used stamps as genuine or unused shall also bepunishable in accordance with Subsecti<strong>on</strong> (1).(3) The punishment shall be impris<strong>on</strong>ment <str<strong>on</strong>g>of</str<strong>on</strong>g> up to five years, if <strong>the</strong> counterfeiting <str<strong>on</strong>g>of</str<strong>on</strong>g> stampsinvolves a substantial or greater amount <str<strong>on</strong>g>of</str<strong>on</strong>g> m<strong>on</strong>ey,is committed in a criminal c<strong>on</strong>spiracy.(4) The punishment shall be for a misdemeanor impris<strong>on</strong>ment <str<strong>on</strong>g>of</str<strong>on</strong>g> up to <strong>on</strong>e year, labor in <strong>the</strong> public interest, or fine, if<strong>the</strong> quantity or value involved in <strong>the</strong> counterfeiting <str<strong>on</strong>g>of</str<strong>on</strong>g> stamps is trivial or even less substantial.(1) For <strong>the</strong> purposes <str<strong>on</strong>g>of</str<strong>on</strong>g> Secti<strong>on</strong> 307, distributi<strong>on</strong> shall also mean distributi<strong>on</strong> for <strong>the</strong> collecti<strong>on</strong> <str<strong>on</strong>g>of</str<strong>on</strong>g> stamps, andcounterfeiting shall also mean <strong>the</strong> unlawful changing <str<strong>on</strong>g>of</str<strong>on</strong>g> a stamp serving <strong>the</strong> purposes <str<strong>on</strong>g>of</str<strong>on</strong>g> collecti<strong>on</strong>.(2) Foreign stamps are granted protecti<strong>on</strong> identical with that <str<strong>on</strong>g>of</str<strong>on</strong>g> domestic <strong>on</strong>es.
(1) A pers<strong>on</strong>, who untruthfully states or c<strong>on</strong>ceals any fact (data) relevant for <strong>the</strong> establishment <str<strong>on</strong>g>of</str<strong>on</strong>g> tax obligati<strong>on</strong>,social security c<strong>on</strong>tributi<strong>on</strong>, accident insurance c<strong>on</strong>tributi<strong>on</strong>, health insurance c<strong>on</strong>tributi<strong>on</strong>, pensi<strong>on</strong> c<strong>on</strong>tributi<strong>on</strong> orprivate pensi<strong>on</strong> fund membership fees before <strong>the</strong> authorities, or <strong>the</strong> private pensi<strong>on</strong> fund in respect <str<strong>on</strong>g>of</str<strong>on</strong>g> such fees, and<strong>the</strong>reby or by o<strong>the</strong>r fraudulent c<strong>on</strong>duct diminishes tax revenues, <strong>the</strong> amount <str<strong>on</strong>g>of</str<strong>on</strong>g> revenues from social securityc<strong>on</strong>tributi<strong>on</strong>s, accident insurance c<strong>on</strong>tributi<strong>on</strong>s, from health insurance c<strong>on</strong>tributi<strong>on</strong>s, pensi<strong>on</strong> c<strong>on</strong>tributi<strong>on</strong>s or <str<strong>on</strong>g>of</str<strong>on</strong>g> privatepensi<strong>on</strong> funds from membership fees, commits a misdemeanor and shall be punishable by impris<strong>on</strong>ment <str<strong>on</strong>g>of</str<strong>on</strong>g> up to twoyears, labor in <strong>the</strong> public interest, or a fine.(2) The punishment shall be impris<strong>on</strong>ment <str<strong>on</strong>g>of</str<strong>on</strong>g> up to three years for a fel<strong>on</strong>y, if <strong>the</strong> amount <str<strong>on</strong>g>of</str<strong>on</strong>g> tax revenue, revenuefrom social security c<strong>on</strong>tributi<strong>on</strong>, accident insurance c<strong>on</strong>tributi<strong>on</strong>, health insurance c<strong>on</strong>tributi<strong>on</strong>, pensi<strong>on</strong> c<strong>on</strong>tributi<strong>on</strong> or<strong>the</strong> revenues <str<strong>on</strong>g>of</str<strong>on</strong>g> private pensi<strong>on</strong> funds from membership fees is reduced by a c<strong>on</strong>siderable degree as a c<strong>on</strong>sequence <str<strong>on</strong>g>of</str<strong>on</strong>g><strong>the</strong> crime.(3) The punishment shall be impris<strong>on</strong>ment between <strong>on</strong>e to five years, if <strong>the</strong> amount <str<strong>on</strong>g>of</str<strong>on</strong>g> tax revenues, revenues fromsocial security c<strong>on</strong>tributi<strong>on</strong>, accident insurance c<strong>on</strong>tributi<strong>on</strong>, from health insurance c<strong>on</strong>tributi<strong>on</strong>, from pensi<strong>on</strong>c<strong>on</strong>tributi<strong>on</strong> or <strong>the</strong> revenues <str<strong>on</strong>g>of</str<strong>on</strong>g> private pensi<strong>on</strong> funds from membership fees is reduced by a substantial degree as ac<strong>on</strong>sequence <str<strong>on</strong>g>of</str<strong>on</strong>g> <strong>the</strong> crime.(4) The punishment shall be impris<strong>on</strong>ment between two to eight years, if<strong>the</strong> amount <str<strong>on</strong>g>of</str<strong>on</strong>g> tax revenues, revenues from social security c<strong>on</strong>tributi<strong>on</strong>, accident insurance c<strong>on</strong>tributi<strong>on</strong>, fromhealth insurance c<strong>on</strong>tributi<strong>on</strong>, from pensi<strong>on</strong> c<strong>on</strong>tributi<strong>on</strong> or <strong>the</strong> revenues <str<strong>on</strong>g>of</str<strong>on</strong>g> private pensi<strong>on</strong> funds from membership feesis reduced by a particularly c<strong>on</strong>siderable or higher degree as a c<strong>on</strong>sequence <str<strong>on</strong>g>of</str<strong>on</strong>g> <strong>the</strong> crime,(5) A pers<strong>on</strong> shall be punishable in accordance with Subsecti<strong>on</strong>s (1)-(4), who defrauds <strong>the</strong> authority with <strong>the</strong> purpose<str<strong>on</strong>g>of</str<strong>on</strong>g> <strong>the</strong> n<strong>on</strong>-payment <str<strong>on</strong>g>of</str<strong>on</strong>g> an established tax, social security c<strong>on</strong>tributi<strong>on</strong>, accident insurance c<strong>on</strong>tributi<strong>on</strong>, health insurancec<strong>on</strong>tributi<strong>on</strong>, pensi<strong>on</strong> c<strong>on</strong>tributi<strong>on</strong> or membership fees to a private pensi<strong>on</strong> fund, if he <strong>the</strong>reby c<strong>on</strong>siderably delays orimpedes <strong>the</strong> collecti<strong>on</strong> <str<strong>on</strong>g>of</str<strong>on</strong>g> <strong>the</strong> tax, social security c<strong>on</strong>tributi<strong>on</strong>, accident insurance c<strong>on</strong>tributi<strong>on</strong>, health insurancec<strong>on</strong>tributi<strong>on</strong>, pensi<strong>on</strong> c<strong>on</strong>tributi<strong>on</strong> or private pensi<strong>on</strong> fund membership fees.(6) The perpetrator <str<strong>on</strong>g>of</str<strong>on</strong>g> <strong>the</strong> crime described in Subsecti<strong>on</strong> (1) above shall not be punishable if settling his tax debt,social security c<strong>on</strong>tributi<strong>on</strong>, accident insurance c<strong>on</strong>tributi<strong>on</strong>, health insurance c<strong>on</strong>tributi<strong>on</strong>, pensi<strong>on</strong> c<strong>on</strong>tributi<strong>on</strong> debtsor membership fees owed to a private pensi<strong>on</strong> fund prior to indictment.