Article 199.1. Non-performance of duties of the tax agent

1. Failure, in the personal interest, to perform the duties of the tax agent in the calculation, retention or payment of taxes and (or) taxes to be paid in accordance with the legislation of the Russian Federation concerning Taxes and charges, withholding from the taxpayer and transferring to the relevant budget, committed on a large scale, shall be punishable by a fine of between 100,000 and 300 000 roubles. or in the amount of the convicted person ' s salary or other income for a period of one to two years, or by forced labour for a period of up to two years, with deprivation of the right to hold certain positions. and to engage in certain activities for a period of up to three years, or without them, or arrest for a period of up to six months, or imprisonment for a term of up to two years, with deprivation of the right to occupy certain 2. The same act, committed in an extremely large manner, is punishable by a fine of between 200,000 and 5c. from thousands of rubles or the wages or other income of the convicted person for a period of two to five years, or forced labour for a period of up to five years with deprivation of the right to engage in certain duties to engage in certain activities for up to or without three years, or imprisonment for up to five years, with deprivation of the right to hold certain positions or to engage in a determination 1. This article recognizes as a large amount the amount of taxes and/or charges that exceed the amount of the three-litre period. 18 million seven hundred and fifty thousand rubles in a row, a particularly large sum exceeding the fifty-six million two hundred and fifty in three consecutive financial years. 2. A person who first committed an offence under this article shall be exempt from criminal liability if he or she has failed to perform his or her duties. The amount of the tax agent’s unpaid, unpaid or unlisted taxes and (or) taxes and related penalties, as well as the amount of the fine in order and in accordance with the rules of procedure, are fully budgeted. The amount determined in accordance with the Tax Code of the Russian Federation.