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Structural division: BOOK III › CHAPTER I
Article 345 — Collateral Penalties Relating to Taxes and Dues.
Revised Criminal Code (English)
Article text
The punishment prescribed for breaches of laws on taxes and other dues shall not prevent the application of penalties that may be imposed in accordance with the appropriate legislation on taxes and dues not paid within the proper time.
Article 6
Exception: Application of the More Favourable Law.