ARTICLE 194: FINE APPLICABLE TO WHO OMITTES PAYMENT OF CONTRIBUTIONS AND EXPLOITATION AS INDICATED

To those who omit payment of contributions and exploitations referred to in articles 15, section VII, 16-A, penultimate paragraph, 16-B, last paragraph, 21, section IV and 120, penultimate paragraph of this Law (LA: Art. 15) (LA: Art. 16A) (LA: Art. 16B) (LA: Art. 21) (LA: Art. 120) within the deadlines indicated therein, a fine of 10% to 20% of the amount of the omitted payment will be applied, when the infraction is detected by the customs authority, without prejudice to the other applicable sanctions.