The Public Prosecution shall be responsible for investigation, disposition, and prosecution in evasion crimes stipulated upon in this law. Public prosecution may not be initiated in this regard except upon the request of the Minister or his authorized representative. The Tax Department may settle such crimes in return for paying taxes, administrative fines and a fine equal to the evaded tax. In the case of reoffending, settlement shall be made in return for paying the taxes, due administrative fines and a fine equal to duplication of the evaded tax.

The settlement shall not be recognized except after being approved by the Minister or his authorized representative. The settlement shall result in the non-initiation or dismissal of the criminal case or penalty's stay of execution, as the case may be.

The executive regulation defines terms and procedures related to enforcement of provisions of this Article.