Art. 144.

(1)

Customs authorities failing to charge a tax under this Law or undercharging the tax or exempting goods from customs supervision without payment of the tax due where it is required to do so, shall be punished with a fine, ranging from BGN 250 to BGN 1,000.

(2)

The penalty for repeated violation under par. 1 shall range from BGN 500 to BGN 2,000.

Art. 145.¹³⁷

(1)

Persons, failing to pay the full amount of the tax due under this Law, shall be punished with:

1. a fine of 2 per cent of the amount of the unpaid tax due but not less than BGN 50 - for natural persons who are not traders;
2. a pecuniary penalty in the amount under item 1 - for legal entities and sole traders.

(2)

The fine or pecuniary penalty for repeated violation under par. 1 shall be equal to 5 per cent of the amount of the unpaid tax due but not less than BGN 400.

(3)

The amount of the fine or pecuniary penalty for each violation under par. 1, committed within two years after the enforcement of a penalty ruling on a repeated violation of the same type, shall be equal to 10 per cent of the amount of the unpaid tax due but not less than BGN 1,000.