ARTICLE 112: CRIMES COMMITTED BY DEPOSITORIES OR AUDITORS AND APPLICABLE PENALTY

A sanction of three months to six years of imprisonment will be imposed on the depositary or auditor designated by the tax authorities that, with the detriment of the federal tax authorities, dispose of the deposited assets, its products, or the guarantees of any tax credit that have been constituted, if the value of the provisions does not exceed $155,120.00; when it exceeds, the sanction will be three to nine years of imprisonment.

The same sanction, according to the value of said assets, will be applied to the depositary who conceals them or does not make them available to the competent authority.