Punishment of legal persons for acts committed prior to entry into force of Penal Code

(1) Legal persons shall be punished for violations of tax law committed prior to the entry into force of the Penal Code and after the repeal of the Taxation Act pursuant to the provisions of subsections (2) -(13) of this section.

(2) Failure to submit a tax return by the due date, failure to comply with the requirements for the keeping of records, failure to register with a tax authority, failure to give notice of changes in information submitted upon registration or failure to submit documents to a tax authority is punishable by a fine of up to 640 euros.

[RT I 2010, 22, 108 - entry into force 01.01.2011]

(3) Tampering with or removal or replacement of a meter or preventive measure installed on the orders of a tax authority, or any other activity due to which a meter or preventive measure cannot be used as intended, or obstruction of the activities of a tax authority upon verification of the correctness of payment of taxes, assessment of tax payable or collection of tax arrears, or failure to comply with an administrative act issued by a tax authority to this effect is punishable by a fine of up to 1, 300 euros.

[RT I 2010, 22, 108 - entry into force 01.01.2011]

(4) Indicating in a tax return or other documents submitted to a tax authority a smaller amount of tax than that prescribed in an Act concerning a tax or a greater amount of tax than that due to be refunded pursuant to an Act concerning a tax is punishable by a fine in an amount of up to 40 per cent of the amount by which the amount of tax as indicated by the taxpayer is lower than the amount of tax to be paid pursuant to an Act concerning a tax or by which the amount of tax to be refunded as indicated by the taxpayer is greater than the amount of tax to be refunded pursuant to an Act concerning a tax.

(5) An activity specified in subsection (4) of this section, if the activity is performed intentionally, is punishable by a fine in an amount of up to 100 per cent of the amount by which the amount of tax as indicated by the taxpayer is lower than the amount of tax to be paid pursuant to an Act concerning a tax or by which the amount of tax to be refunded as indicated by the taxpayer is greater than the amount of tax to be refunded pursuant to an Act concerning a tax.

(6) Failure to withhold or pay taxes which have been withheld is punishable by a fine in an amount of up to 100 per cent of the amount of tax unpaid within the set term.

(7) If a credit institution fails to comply with an order of a tax authority to seize a bank account, a fine equal to the amount of the tax not paid by a taxpayer by the due date shall be imposed on the credit institution, whereupon the fine shall not exceed the amount in the bank account of the taxpayer at the moment when the bank account is seized.

(8) Organisation of gambling using a gambling machine that does not have a revenue stamp for the corresponding taxable period is punishable by a fine of up to 3, 200 euros per gambling machine without a revenue stamp in the gambling location.

[RT I 2010, 22, 108 - entry into force 01.01.2011]

(9) Organisation of gambling using a gambling table that does not have a revenue stamp for the corresponding taxable period is punishable by a fine of up to 6, 400 euros per gambling table without a revenue stamp in the gambling location.

[RT I 2010, 22, 108 - entry into force 01.01.2011]

(10) Trade in cigarettes at a price which is higher than the price printed on the revenue stamp attached to the sales packaging of the cigarettes is punishable by a fine of between 320 and 2, 600 euros.

[RT I 2010, 22, 108- entry into force 01.01.2011]

(11) Failure to re-register a lorry pursuant to the requirements arising from the Heavy Goods Vehicle Tax Act or use of a heavy goods vehicle with a registration certificate which has not been re-registered is punishable by a fine of up to 1, 300 euros imposed on the owner or possessor of the lorry.

[RT I 2010, 22, 108 - entry into force 01.01.2011]

(12) The director general of a tax authority, his or her deputy, the head of the regional structural unit of a tax authority and persons authorised by a director general or the head of the regional structural unit have the right to hear matters of violations of tax law provided for in subsections (2) -(11) of this section and to impose punishments in such matters. An official authorised by a council has the right to hear matters concerning violations of the Local Taxes Act and to impose punishments in such matters. Matters of violations of tax law shall be heard and punishments shall be imposed pursuant to the procedure provided for in the Code of Administrative Court Procedure, in accordance with the terms specified in subsection (13) of this section.

(13) An administrative penalty for a violation of tax law provided for in subsections (2) -(11) of this section may be imposed not later than within three years as of the offence being committed.

[RT I 2005, 57, 451 - entry into force 18.11.2005]