Tobacco and Alcohol Tax Act Article 19

In any of the following circumstances, the taxpayer shall be pursued for payment of taxes and surcharge and be fined no more than 3 times the amount of tax or surcharge evaded:1. Manufacturing taxable tobacco or alcohol products and releasing the products from the factory without applying for registration as prescribed in Article 9.2. Manufacturing taxable tobacco or alcohol products and releasing the products from the factory within the time limit, as prescribed in Article 14, during which products are forbidden to be released from the factory.3. Failing to declare imported products and pay the tobacco and alcohol tax and the health and welfare surcharge at the time of importation.4. Failing to pay the tobacco and alcohol tax and the health and welfare surcharge while selling or using exempt products for a purpose not originally intended.5. The quantities of raw materials or finished products in stock differ from those recorded in the account books.6. Failing to report or under-reporting the taxable quantity of the products.7. Falsely reporting the classification of tobacco or alcohol products.8. Any other evasion of the tobacco and alcohol tax and the health and welfare surcharge.