Article 38 of the KUP Law
"Whoever because of his negligence:
does not submit a Tax Return or
submitting a Tax Return, but the contents are incorrect or incomplete, or attach false information

so as to cause losses to the State, the punishment is punishable by a maximum imprisonment of one year and / or a maximum fine of twice the amount of tax owed. "

Article 39 of the KUP Law
1. Anyone who deliberately:
a) Not registering, or abusing or using without the right of the Taxpayer Identification Number or Taxable Entrepreneur Confirmation Number as referred to in Article 2 or;
b) Not submitting a Tax Return or;
c) Delivering Tax Returns and / or information whose contents are incorrect or incomplete or;
d) Shows false or falsified books, records, or other documents as if they are true or;
e) Do not keep books or records, do not show or do not lend books, records, or other documents or;
f) Failure to pay taxes that have been withheld or collected, which may result in losses to state revenues, is punishable by a maximum imprisonment of six years and a maximum fine of four times the amount of unpaid or underpaid taxes.

Article 39a of the KUP Law
Anyone who deliberately:
a) Issuing and / or using tax invoices, proof of tax collection, proof of tax withholding, and / or proof of tax payments that are not based on the actual transaction; or
b) Issuing a tax invoice but not yet confirmed as a Taxable Entrepreneur, shall be punished with imprisonment for a minimum of 2 (two) years and a maximum of 6 (six) years and a fine of at least 2 (two) times the amount of tax in the tax invoice, proof of tax collection, proof of tax withholding, and / or proof of tax payment and a maximum of 6 (six) times the amount of tax in the tax invoice, proof of tax collection, proof of tax withholding, and / or proof of tax payment.