Article 199.2: Concealment of funds or property of an organization or individual entrepreneur from which taxes, fees, insurance premiums are to be collected

1. Concealment of funds or property of an organization or individual entrepreneur by means of which, in accordance with the procedure provided for in the legislation of the Russian Federation on taxes and charges and (or (c) The legislation of the Russian Federation on compulsory social insurance against accidents at work and occupational diseases requires the recovery of non-recovery in the form of a tax. um, fees, insurance premiums, large amounts — shall be punishable by a fine of between 200,000 and 500 thousand roubles or by the amount of wages or other income of the convicted person for the period from the height of the sentence. 17 months to 3 years, or forced labour for up to 3 years, with or without suspension of the right to hold certain positions or engage in certain activities for up to 3 years 2. The same act, with or without deprivation of the right to hold certain positions or engage in certain activities for up to three years. Existently large, punishable by a fine of between 500,000 and 2 million roubles or two million in the amount of the convicted person ' s salary or other income for a period of two to five years; or by forced labour for a period of up to five years, with or without forfeiture of the right to hold certain positions or engage in certain activities for up to three years, or deprivation of liberty You are for a period of up to five years, with or without suspension of the right to hold certain posts or engage in certain activities for up to three years.