ARTICLE 114 A: PENALTY APPLICABLE TO PUBLIC SERVANTS WHO THREATEN A TAXPAYER OR WHO PROMOTE OR FILE CHARGES OR COMPLAINT NOTORIOUSLY INADMISSIBLE

The public servant who threatens in any way a taxpayer or its representatives or dependents will be sanctioned with imprisonment of one to five years, with formulating an ascription, a complaint or declaration to the public prosecutor to bring criminal action for the possible commission of tax offenses.

The sanction will be increased by up to half more than is applicable to the public servant who promotes or files a complaint or accusations that is notoriously inadmissible.