Criminal Code > TITLE IV CRIMES AGAINST 1

TITLE IV CRIMES AGAINST THE FISCAL AND ECONOMIC INTERESTS OF THE STATE

CHAPTER I GENERAL PROVISONS

Article 343- Crimes Committed In Breach of Special Legislation.

(1) Where a crime is committed in breach of legislation issued by an authorized public organ in accordance with the law and duly published in the Federal Negarit Gazeta or in the legal gazettes of the regional states, concerning the control or protection of the fiscal or economic interests of the State, the punishment shall be determined in accordance with the principles of this Code.

(2) All braches classed as petty offences or, in default or such classification, all breaches of mandatory or prohibitive provisions of this kind where the damage caused by such breaches does not exceed ten thousand Birr, are punishable as provided in the part of this Code regarding petty offences.

Article 344- Kind and Extent of Penalties.

(1) Where the pertinent legislation makes no explicit reference to a crime defined in this Code, the Court shall pass sentence of simple imprisonment or fine, fixed in accordance with the provisions, and within the general limits, of this Code (Arts. 90-92 and Arts. 106 and 107).

(2) Where the degree of guilt is of exceptional gravity and the crime involves large sums of money or value of things, or where the accused makes a profession of such crimes within the meaning of Article 90 or this Code, the court may impose a fine not exceeding one hundred thousand Birr, in addition to the forfeiture of the gain derived from the crime.

(3) The general provisions relating to preventive, protective and prohibitive measures, and those relating to collateral measures of publicity and information shall be applied wherever the Court thinks necessary.

Article 345- Collateral Penalties Relating to Taxes and Dues.

The punishment prescribed for breaches of laws on taxes and other dues shall not prevent the application of penalties that may be imposed in accordance with the appropriate legislation on taxes and dues not paid within the proper time.