Article 351 — Endangering Sources of Revenue.

(1) Whoever, with intent to save himself or another, whether an individual or a juridical person, from the payment in full or in part of dues, taxes charges due to the Government in accordance with the law: (a) knowingly supplies to the competent authorities false information about the property, capital or income subject to taxation, or about any other relevant circumstances in connection with the assessment of the taxes or dues; or (b) in any other way, be it by fraud concealment, or false returns or fictitious operations, or by any other means knowingly misleads such authorities, is punishable with rigorous imprisonment not exceeding ten years and fine not exceeding one hundred thousand Birr. (2) Any official or employee of an authority who improperly prevents the payment of taxes or dues, or reduces the amount thereof, is punishable for abuse of authority (Art. 407). (3) Where the criminal has acted in circumstances, which constitute another crime, in particular misrepresentation or forgery, the provisions regarding these crimes shall apply concurrently (Art. 85).