II. - Late transmission of the information mentioned in VII of article 235 ter ZD results in the application of an increase of 20% of the amount of tax due which may not be less than €500 or, where no tax is due, a fine of €500.
III. - Inaccuracies or omissions found in the information mentioned in VII of article 235 ter ZD result in the application of a fine of €150 per omission or inaccuracy found in the declaration, which may not exceed 40% of the tax omitted.

