In addition to the fines stipulated in Article 76 of this Law and in paragraph (b) of this Article, a taxpayer shall pay a delay fine of 1% for every 30 days of delay on unpaid tax, including delays in the payment of tax required to be withheld and advance payments. It shall be calculated from the tax due date until the date of payment.

In addition to the fines stipulated in Article 76 of this Law and in paragraph (a) of this Article, a taxpayer shall be subject to a fine of 25% of the difference in tax resulting from the provision of false information or fraud with the intention of tax evasion by the taxpayer or his certified accountant, and particularly in the following cases:

1. Submitting false books, records, accounts, or documents that do not reflect the true status of the taxpayer.

2. Filing a declaration on the basis of the lack of books or records, and including therein information that contradicts what is shown in the taxpayer's books and records.

3. Filing forged or fictitious invoices or documents, or altering purchase or sale invoices or other documents with the intention of understating profits or overstating losses.

4. Failing to declare one or more taxable activities.

5. Destroying or hiding books, records, or documents prior to the Department's examination.