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| titulo | ARTICLE 101: OFFENSES IN WHICH THE SUBSTITUTION OR COMMUTATION OF SANCTIONS DOES NOT PROCEED |
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| contenido | ARTICLE 101: OFFENSES IN WHICH THE SUBSTITUTION OR COMMUTATION OF SANCTIONS DOES NOT PROCEED
The substitution and commutation of sanctions or any other benefit to those sentenced for tax offenses does not apply, in the case of the offenses provided for in articles 102 and 105 sections I to IV when they are entitled to the sanctions provided for in sections II and III second Article 104 paragraph; 108 and 109 when the sanctions provided in section III of article 108 correspond to them, all of this Code --619-Art. 102-- --619-Art. 104-- --619-Art. 105-- --619-Art. 108-- --619-Art. 109--. In the other cases, in addition to the requirements indicated in the applicable Penal Code (Código Penal) in federal matters, it will be necessary to verify that tax debts are covered or guaranteed --626-Art. 141-- to the satisfaction of the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público). |
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