Act IV of 1978 on the Criminal Code GENERAL ... - Legislationline

(1) A person, who untruthfully states or conceals any fact (data) relevant for the establishment <strong>of</strong> tax obligation,social security contribution, accident insurance contribution, health insurance contribution, pension contribution orprivate pension fund membership fees before the authorities, or the private pension fund in respect <strong>of</strong> such fees, andthereby or by other fraudulent conduct diminishes tax revenues, the amount <strong>of</strong> revenues from social securitycontributions, accident insurance contributions, from health insurance contributions, pension contributions or <strong>of</strong> privatepension funds from membership fees, commits a misdemeanor and shall be punishable by imprisonment <strong>of</strong> up to twoyears, labor in the public interest, or a fine.(2) The punishment shall be imprisonment <strong>of</strong> up to three years for a felony, if the amount <strong>of</strong> tax revenue, revenuefrom social security contribution, accident insurance contribution, health insurance contribution, pension contribution orthe revenues <strong>of</strong> private pension funds from membership fees is reduced by a considerable degree as a consequence <strong>of</strong>the crime.(3) The punishment shall be imprisonment between one to five years, if the amount <strong>of</strong> tax revenues, revenues fromsocial security contribution, accident insurance contribution, from health insurance contribution, from pensioncontribution or the revenues <strong>of</strong> private pension funds from membership fees is reduced by a substantial degree as aconsequence <strong>of</strong> the crime.(4) The punishment shall be imprisonment between two to eight years, ifthe amount <strong>of</strong> tax revenues, revenues from social security contribution, accident insurance contribution, fromhealth insurance contribution, from pension contribution or the revenues <strong>of</strong> private pension funds from membership feesis reduced by a particularly considerable or higher degree as a consequence <strong>of</strong> the crime,(5) A person shall be punishable in accordance with Subsections (1)-(4), who defrauds the authority with the purpose<strong>of</strong> the non-payment <strong>of</strong> an established tax, social security contribution, accident insurance contribution, health insurancecontribution, pension contribution or membership fees to a private pension fund, if he thereby considerably delays orimpedes the collection <strong>of</strong> the tax, social security contribution, accident insurance contribution, health insurancecontribution, pension contribution or private pension fund membership fees.(6) The perpetrator <strong>of</strong> the crime described in Subsection (1) above shall not be punishable if settling his tax debt,social security contribution, accident insurance contribution, health insurance contribution, pension contribution debtsor membership fees owed to a private pension fund prior to indictment.