Any person who publicly wears a costume, uniform or decoration which he/she is not entitled to shall be
punished with imprisonment of between six months to two years and a fine of between 25,000 to 50,000 francs, or
only one of these two penalties.
Whosoever, not meeting the required conditions, uses an official certificate or a qualification whose
conditions for award are spelt out by public authority or claims to belong to a profession regulated by law shall be
punished with the same penalties.
Whosoever, illegally and in order to be given an honorary distinction, publicly takes a title or changes, alters
or modifies the name given to him/her by civil status certificates shall be punished with a fine of between 30,000 to
600,000 francs.
In the cases provided for in this article, the court may order that the ruling should be
partially in newspapers that it will choose, at the expense of the offender.
placed fully or
SECTION IX: ATTACKS ON THE REPUTATION OF THE STATE AND THE REFUSAL TO PAY TAXES,
CONTRIBUTIONS AND SIMILAR TAXES
ARTICLE167: The following people shall be punished with imprisonment of between three months to two years
and a fine of between 24,000 to 240,000 francs.
1° Those who, through any method or means whatsoever, deliberately spread, in the public, false
information or false allegations that can directly or indirectly reduce the public's confidence in the reputation of the
State, local governments, public institutions, and any organisation in which local governments or public institutions
have a stake.
2° Those who, through any method or means whatsoever, incite the public to withdraw money from public
coffers or institutions compelled by law to make their deposits in the coffers.
3° Those who, through the same means and with the goal of causing panic, incite the public to sell public
bonds or other securities, or divert them from buying or subscribing to these securities, whether or not these
provocations are successful.
In any case, the ruling shall be published in two newspapers chosen by the court and at the expense of
the offender.
ARTICLE 168: Those who, through violence, assault, threats or concerted manoeuvres, organise or attempt
to organise the refusal to pay taxes, contributions and similar taxes.
ARTICLE 169: Those who jointly refuse to pay taxes shall be punished with imprisonment of between one month
to six months and a fine of between 20,000 to 400,000.
ARTICLE 170: Individual refusal to pay taxes, contributions and similar taxes, if it is not justified by a tax rebate or
discharge, shall be punished with imprisonment of between fifteen days to six months and a fine of between
20,000 to 120,000 francs.
ARTICLE 171: In case an offender commits the same offence again within a period of five years, the penalties
provided for in articles 167, 168, 169 and 170 shall be doubled.
ARTICLE 172: In the cases provided for in articles 167, 168 and 169, the state may launch proceedings only
following a complaint filed by the Minister of Finance, or, otherwise, at the request of the legal counsel of the
relevant bodies.
ARTICLE 173: In the cases provided for in article 170, legal proceedings may be launched following a complaint
filed by the recovery officer.
However and except expressly stated by the finance law, no criminal proceeding may be filed before the
expiry of a three month period after the date for the evaluation of tax list.
31
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