Article 199. Deviation from payment of taxes, fees payable by the organization and (or) insurance premiums payable by the contributor

1. Non-payment of taxes, fees payable by the organization and (or) insurance premiums payable by the contributory organization by non-payment of tax decals (calculation) or other documents the submission of which is compulsory under the Russian Federation ' s legislation on taxes and charges, or by inclusion in the tax declaration or such documents of a known false nature, committed in a large measure, shall be punishable by a fine of between 100,000 and 300 thousand rubles, or by a salary or other penalty. Convicted persons for a period of between one and two years, or forced labour for a period of up to two years, with deprivation of the right to hold certain positions or engage in certain activities rock up to or without three years, or arrest for up to six months, or imprisonment for up to two years, with deprivation of the right to hold certain positions or engage in certain activities 2. The same act committed by: (a) a group of persons by prior agreement; (b) an extremely large scale is punishable by a fine of between 200,000 and 200 000. Five hundred thousand rubles, or the amount of the convicted person ' s salary or other income for a period of one to three years, or forced labour for a period of up to five years, with deprivation of the right to engage in porridge or engage in certain activities for up to or without three years, or deprivation of liberty for up to five years, with deprivation of the right to hold certain posts or occupation 1. This article recognizes as a large amount the amount of taxes, fees, insurance premiums that exceed the period in question. For three consecutive financial years, 18 million,750,000 rubles, a particularly large sum exceeding the fifty-six-mile period of 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 committed an offence under this article by an organization or organization. The payment of taxes, taxes on which that person is entitled, the full amount of the shortfall and the corresponding penalties, as well as the amount of the fine in the order and amount to be determined in soo, shall be paid in full. The Russian Federation’s tax code.