Article 199.3: Avoidance by an insured person of the payment of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases in the State Extrabudgetary trust fund

1. Avoidance by an insured person of the payment of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases to the State non-budget fund by underestimating the basis for the assessment of insurance premiums and (or) other known miscalculation of insurance premiums, and (or) non-payment of the calculation of insurance premiums and payments tracheal contributions to a State extrabudgetary fund or other documents submitted under the legislation of the Russian Federation on compulsory social insurance against accidents Asymmetrical work and occupational diseases are mandatory, or by including in such documents information that is known to be unreliable, committed in a large amount of amount — punish — 2. A fine of up to 200,000 roubles or the amount of the convicted person ' s salary or other income for a period of up to two years, or compulsory work for up to three hundred and sixty hours. An act committed in an extremely large amount shall be punishable by a fine of up to three hundred thousand rubles or by a salary or other income of the convicted person for a period of up to three years, or by coercion. The amount of insurance premiums for compulsory social insurance is recognized as a large amount in this article. Retention from work-related accidents and occupational diseases to a State extrabudgetary fund exceeding two million two hundred and fifty for three consecutive financial years 2. A person who has committed an offence for the first time shall be exempt from criminal liability if it has paid in full the amount of the shortfall and the corresponding penalty, as well as the amount of the fine to be determined in accordance with In response to the legislation of the Russian Federation on compulsory social insurance against accidents at work and occupational diseases.