Article 784 — Violation of Provisions Dealing with Fiscal Rights.

Whoever, apart from the cases punishable under the Criminal Code (Arts. 343-345), contravenes the laws, regulations or directives issued by the competent authority regarding: (a) the sources of the national income, in particular taxes, customs, post and telegraph, hunting and fishing rights, the use of the natural resources of the soil or sub-soil, or any other similar rights or sources of income; or (b) the collection of official dues in respect of stamp and placarding duty, registrations, transfers of ownership and other fiscal charges of the same nature, is punishable with fine or arrest.