[Without prejudice to the Tax Evasion cases set forth in the Tax Procedures Law]^[G1], if it is proved that a Person who is not a Registrant acquires Goods in accordance with Clause (3) of Article 48 of this Decree-Law, and claims that he is a Registrant, he shall be deemed to have committed a Tax evasion and shall be punished in accordance with the provisions of Tax Procedures ^[G2] Law.