ARTICLE 98: ATTEMPTED TAX OFFENSE

The attempt of the offenses provided in this Code is punishable, when the resolution of committing a criminal act translates into a principle of its execution or realization of the total acts that should produce it, if the interruption of these or the non-production of the result is due to causes beyond the control of the agent. (LA: Art. 176)

The attempt will be sanctioned with imprisonment of up to two thirds of the corresponding for the offense in question, if it had been consummated.

If the author gives up the execution or prevents the consummation of the offense, no sanction will be imposed, unless the acts committed constitute by themselves an offense.