C: Criminal penalties

Without prejudice to the specific provisions set out in this codification, anyone who has fraudulently evaded or attempted to fraudulently evade the assessment or payment of all or part of the taxes referred to in this codification, either by wilfully failing to make his declaration within the prescribed time limits, or by wilfully concealing part of the sums subject to tax, or that he has organised his insolvency or obstructed the collection of tax by other manoeuvres, or by acting in any other fraudulent manner, is liable, in addition to the applicable tax penalties, to five years' imprisonment and a fine of €500,000, which may be increased to double the proceeds of the offence.

The penalties are increased to seven years' imprisonment and a fine of €3,000,000, which may be increased to double the proceeds of the offence, where the acts were committed in an organised gang or carried out or facilitated by means of:

1° Either accounts opened or contracts taken out with bodies established abroad;

2° Or the interposition of natural or legal persons or any comparable body, trust or institution established abroad;

3° Or the use of a false identity or false documents, within the meaning of Article 441-1 of the Criminal Code, or any other falsification;

4° Or a fictitious or artificial tax domicile abroad;

5° Or a fictitious or artificial act or the interposition of a fictitious or artificial entity.

However, this provision only applies, in the event of concealment, if it exceeds one tenth of the taxable sum or the figure of €153.

Any person convicted under the provisions of this article may be deprived of civic, civil and family rights, in accordance with the procedures set out in Articles 131-26 and 131-26-1 of the Penal Code.

The additional penalties of disqualification from civic, civil and family rights, referred to in Article 131-26 of the Criminal Code, must be imposed on anyone guilty of the offence referred to in the second to eighth paragraphs of this Article, of concealing this offence or of money laundering. However, the court may, in a specially reasoned decision, decide not to impose the said additional penalties, taking into consideration the circumstances of the offence and the personality of the offender. The sentence of ineligibility shall be mentioned throughout its duration in bulletin no. 2 of the criminal record provided for in article 775 of the Code of Criminal Procedure. These disqualifications may not exceed ten years in the case of a person holding a government office or a public elective office at the time of the offence, and five years in the case of any other person.

The court shall order that the decision handed down be displayed and disseminated in accordance with the conditions set out in Articles 131-35 or 131-39 of the Penal Code. It may, however, in a specially reasoned decision, decide not to order the posting of the decision handed down and its dissemination, in consideration of the circumstances of the offence and the personality of its perpetrator.

The length of the custodial sentence incurred by the perpetrator or accomplice of one of the offences mentioned in this article shall be reduced by half if, having notified the administrative or judicial authority, he has made it possible to identify the other perpetrators or accomplices.

Proceedings are initiated under the conditions provided for in articles L. 229 to L. 231 du livre des procédures fiscales.