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| titulo | ARTICLE 113 BIS: PENALTY APPLICABLE TO ANYONE WHO ISSUES, DISPOSES OF, PURCHASES, OR ACQUIRES TAX RECEIPTS THAT COVER NON-EXISTENT OPERATIONS |
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| contenido | ARTICLE 113 BIS: PENALTY APPLICABLE TO ANYONE WHO ISSUES, DISPOSES OF, PURCHASES, OR ACQUIRES TAX RECEIPTS THAT COVER NON-EXISTENT OPERATIONS A sanction of two to nine years of imprisonment will be imposed, which, by himself or by an interposed person, issues, disposes of, purchases, or acquires tax receipts that protect non-existent operations, false or simulated legal acts. It will be sanctioned with the same penalties, to which it knowingly allows or publishes, through any means, announcements for the acquisition or disposal of tax receipts that cover non-existent operations, false or simulated legal acts. When the crime is committed by a public servant in the exercise of their duties, shall be dismissed from employment and disabled from one to ten years to hold public office or commission, in addition to the aggravating circumstance indicated in article 97 --619-Art. 97-- of this Code. Complaint by the Secretary of Finance and Public Credit (Secretaría de Hacienda y Crédito Público) will be required to proceed criminally for this crime. The crime provided for in this article, as well as that provided in article 400 Bis of the Federal Penal Code (Código Penal Federal), may be prosecuted simultaneously. |
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