Without prejudice to any harsher penalty stipulated by any other law, anyone who commits or participates in any of the following acts of tax evasion shall be punished by imprisonment for a period not exceeding three years and a fine not exceeding three times the amount of the evaded tax, or by either of these penalties:

1. Falsifying, fabricating, hiding, or destructing books, records, documents or data that may affect the value of the tax due amounts.

2. Using fraudulent methods to acquire a deduction, tax exemption or tax refund.

In the case of reoffending within five years from the date the penalty is fully executed or has expired due to the passage of time, the penalty shall be imprisonment for a period not exceeding five years, and a fine not exceeding five times the amount of the tax evaded, or one of these penalties.