The provisions of articles 169, 170 and 171 shall not be an obstacle to a tax procedure to seize and sell
normally used by the Treasury against recalcitrant tax payers.
In any case, the payment of taxes, contributions and related taxes shall put an end to legal proceedings
or the enforcement of penalties.
SECTION X: THE OBLIGATION ON CITIZENS TO HELP IN THE EVENT OF A PUBLIC DISASTER
ARTICLE 174: In the event of fires, wildfires, cyclones, earthquakes, cyclones, invasion by locusts, grasshoppers,
gueleas, or other harmful animals or generally in the event of public calamities or threats, endangering the live
and property of all or some citizens, any person found on the premises, called to help or requisitioned by
administrative authorities, shall have to help public authorities to fight this scourge.
Those who, without any valid reason, refuse or neglect to give the support expected of them shall be
punished with imprisonment of between fifteen days to three months as well as fine of 20,000 to 300,000 francs, or
only one of these two penalties. In case the offender commits the same offence again, imprisonment shall
compulsorily be ordered and the fine shall be doubled.
Those who, with any valid reason, refuse to respond to the requisition made to them, refuse or neglect
without any valid reason to carry out the required works or perform the service, shall be punished with imprisonment
of between one to six months and a fine of between 20,000 to 500,000 francs, or only one of these two penalties. In
case the offender commits the same offence again, imprisonment shall compulsorily be ordered and the fine shall
be doubled. Additionally, the offender shall be loss all or some of his/her civil rights for a period of three years.
CHAPITRE XIII: FELONIES AND MISDEAMNOURS AGAINST PUBLIC ORDER
SECTION 1: CRIMINAL ASSOCIATION, HARBOURING CRIMINALS
ARTICLE 175: Any association formed, irrespective of the duration and its number of members, any conspiracy organised to prepare or
carry out an attack against people and property, shall be a crime against public order.
Whoever, knowingly, joins a formed association or takes part in a conspiracy for the purpose specified in
the sub paragraph herein above, shall be punished with imprisonment of between five to twenty years as well as a
residency prohibition of between five to twenty years.
Those found guilty of the felony stated in this article shall be exempted from the sentence if, prior to the
launch of any legal proceedings against the said people, they report the conspiracy organised or the existence of
the association to authorities.
ARTICLE 176: Whoever deliberately and wilfully assists the perpetrators of the felonies provided for in article 175
by giving them the instruments of the felony, means of correspondence, refuge, accommodation or meeting place
shall be punished with imprisonment of between five to ten years..
The residency prohibition provided for in the previous article may also be applied to an offender.
However, the provisions contained in the last sub paragraph of article 175 shall apply to those guilty of
the acts provided for by this article.
ARTICLE 177: Those who, knowing the criminal behaviour of criminals who carry out attacks or acts of violence
against State security, public peace, give them accommodation, refuge, a place to hide or meet, shall be
punished as accomplices.
Those who, excluding the instances provided for herein above, deliberately harbour a criminal or an
individual wanted by judicial authorities or who protect or attempt to protect the criminal from arrest or search, or
who help him/her hide or run away, shall be punished with imprisonment of between one month to three years as
well as a fine of between 20,000 to 500,000 francs or only one of these two penalties, without
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