Article 350 — Incitement to Refusal to pay Taxes.

(1) Whoever incites another, by acts, gifts, speeches, threats, or in any other way, to refuse to pay the taxes or dues prescribed by law, is punishable with simple imprisonment from one year to three years and fine. (2) Where the case is more serious as a result of the spread of the crime, the punishment shall be rigorous imprisonment from three years to ten years and fine. Where the crime is punishable under a more severe provision, such as incitement to riot or to the overthrow of authority, the punishment may be aggravated in accordance with the relevant provision prescribed for concurrent crimes (Art. 85).