Article 198. Deviation of a natural person from paying taxes, fees and (or) a natural person paying insurance premiums

1. Deviation of a natural person from paying taxes, fees and (or) a natural person paying insurance premiums by failing to submit a tax declaration (calculation) or an inn by means of a tax declaration (calculation) or such prior to the date of submission of such documents under the Russian Federation ' s legislation on taxes and charges. Crafts of known false information committed on a large scale — punishable by a fine of between 100,000 and 300,000 rubles or by the amount of the wages or other income of the convicted person per pen 2. The same act, committed for a period of up to six months, or deprivation of liberty for a period of up to one year. — punishable by a fine of between 200,000 and 500 000 roubles or by a salary or other income of the convicted person for a period of between eighteen months and three months. 1. A natural person who is a contributor to an insurance contribution in this article shall be understood as an individual. dual entrepreneurs and non-individual individuals who make payments and other remunerations to individuals and are required to pay insurance contributions to 2. This article recognizes as a large amount the amount of taxes, fees, insurance premiums that exceed the limit of three years. For financial years running, two million seven hundred thousand rubles, and a particularly large sum, an amount exceeding 13 million five hundred thousand rubles over a period of three consecutive financial years. 3. A person who first committed an offence under this article shall be exempt from criminal liability if he or she has paid in full the amounts of the shortfall and the corresponding penalties, as well as the amounts In accordance with the Code of Tax of the Russian Federation, a fine in the order and amount determined in accordance with the Code of Tax of the Russian Federation.