Article 349 — Unlawful Refusal to Pay Public Taxes or Dues.

(1) Whoever, being duly ordered to pay the taxes or dues prescribed by law, whether in kind or in cash, and validly assessed by the competent authority, refuses to pay, though able so to do, taxes on land, property or different kinds of income, or any other due or tax whatsoever, is punishable, without prejudice to the payment of the tax or due, with simple imprisonment for not less than one year and fine. (2) Where the refusal is accompanied by threats, violence, or assault, by the display or use of arms, or by disorder or revolt, the punishment prescribed by the relevant provisions shall apply concurrently (Art. 85).