2. Manufacture or purchase for the purposes of marketing, and equally use or marketing of deliberately counterfeit excise duty stamps, -

shall be deprived of freedom for a period up three years with a fine in an amount from five hundred to one thousand of monthly assessment indices or in an amount of work remuneration or any other income of a given sentenced person for a period from five to ten months with deprivation of the right to hold certain positions or engage in certain activities for a period up to three years, or without such.

Note. Caused harm worth of an amount in excess of one hundred monthly assessment indices shall be recognised as material for the purposes of this Article.

Article 209. Economic Contraband

1. The transferring in a large amount across the customs border of the Republic of Kazakhstan of goods or other objects, except for those indicated in Article 250 of the present Code, which is committed without customs supervision or with concealment from it, or with a fraudulent use of documents or means of customs identification, or the transferring which is associated with non-declaration or fraudulent declaration of prohibited, or restricted for transfer across the customs border, goods, items, or valuables, with regard to which special rules are established for their transfer across the customs border, -

shall be punished by a fine in an amount from two hundred up to five hundred monthly assessment indices, or in an amount of wages or other income of a given convict for a period from two to five months with confiscation of property or without the same, or by detention under arrest for a period from four to six months, or by correctional labour for a period from one to two years, or by imprisonment for a period up to three years with a fine in an amount up to one hundred monthly assessment indices, or in an amount of wages or other income of a given convict for a period up to one month, or without such a fine.

2. The same act committed:

a) repeatedly;

b) by person with the use of his service position;

c) with violence with regard to a person who carries out customs supervision, -

shall be punished by imprisonment for a period from two to five years with forfeiture of property, or without it.

3. Acts specified in the first or second part of this Article, committed as follows:

a) by a person authorised to carry out state functions, or by a person equated to such, where those functions are associated with the exercise of his office functions;

b) by an organised group,

shall be punished by deprivation of freedom for a period from three to eight years with deprivation of the right to hold certain positions or engage in certain activities for a period up to three years, and in the cases specified by paragraph a), up to seven years with confiscation of assets.

Note. Acts stipulated by this chapter shall be recognised as committed in a large amount, if the value of transferred goods exceeds one thousand monthly assessment indices.

Article 213. Non-Return of Funds in Foreign Currency from Abroad

A failure of the head of an organisation to return from abroad funds in a foreign currency in a large amount, which are subject, in accordance with legislation of the Republic of Kazakhstan, to obligatory transfer to accounts in a given authorised bank of the Republic of Kazakhstan, -

shall be punished by imprisonment for a period up to three years with deprivation of the right to hold certain positions or to engage in certain types of activity for a period up to three years, or without it.

Note. The act stipulated by this Article shall be recognised as committed in a large amount, if an amount of unreturned funds in a foreign currency exceeds five thousand monthly assessment indices.

Article 214. Evasion of Making Customs Payments and Levies

1. Evasion of payment of customs duties, taxes, customs levies, levies for the issuance of a license, or other customs payments in large amounts, -

shall be punished by a fine in an amount from five hundred up to seven hundred monthly assessment indices, or in an amount of wages or other income of a given convict for a period from five to seven months, or by correctional labour for a period up to one year, or by restriction of freedom for a period up to two years, or by detention under arrest for a period up to four months, or by imprisonment for a period up to one year.

2. The same act committed:

a) repeatedly;

b) by an official with the use of his service position;

c) by an organised group or a criminal association (criminal organisation), -

shall be punished by a fine in an amount from seven hundred up to one thousand monthly assessment indices, or in an amount of wages or other income of a given convict for a period from seven months up to one year, or by correctional labour for a period up from one year up to two years, or by restriction of freedom for a period up to three years, or by detention under arrest for a period from four to six months, or by imprisonment for a period for a period up to three years.

Note. Evasion of making customs payments shall be recognised as committed in a large amount if the total value of unpaid customs payments exceeds one thousand monthly assessment indices.

Article 215. Illegal Actions in Bankruptcy

1. Concealment of property or material obligations, as well as of information concerning property, its amount, location, or other information concerning property, the transfer of property to someone else's ownership, alienation or destruction of property, as well as concealment, destruction, or falsification of accounting or other reporting documents which record the economic activity, if those actions are committed by the head or the owner of a given debtor-enterprise, or by an individual entrepreneur in case of his bankruptcy, or in anticipation of bankruptcy, and if they caused considerable damage, -

shall be punished by a fine in an amount from seven hundred up to one thousand monthly assessment indices, or in an amount of wages or other income of a given convict for a period from seven months up to one year, or by correctional labour for a period from one to two years, or by restriction of freedom for a period up to two years, or by detention under arrest for a period from four to six months, or by imprisonment for a period for a period up to two years with a fine in an amount from two hundred up to five hundred monthly assessment indices, or in an amount of wages or other income of a given convict for a period from two to five months.

2. Deliberate illegal satisfaction of property claims of certain creditors by the head or owner of a debtor-organisation, or by an individual entrepreneur who is aware of his actual insolvency (bankruptcy) to the detriment of other creditors, if this action caused considerable damage, -

shall be punished by a fine in an amount from five hundred up to seven hundred monthly assessment indices, or in an amount of wages or other income of a given convict for a period from five to seven months, or by correctional labour for a period up to one year, or by restriction of freedom for a period up to two years, or by detention under arrest for a period up to four months, or by imprisonment for a period up to one year with a fine in an amount from one hundred up to two hundred monthly assessment indices, or in an amount of wages or other income of a given convict for a period from one to two months, or without it.

Article 216. Deliberate Bankruptcy

Deliberate bankruptcy, that is deliberate creation or increasing of insolvency, which is committed by the head or owner of a commercial organisation, as well as by an individual entrepreneur for personal interests or interests of other persons, which caused considerable damage or other serious consequences, -

shall be punished by a fine in an amount from five hundred up to eight hundred monthly assessment indices, or in an amount of wages or other income of a given convict for a period from five to eight months, or by restriction of freedom for a period up to one year, or by detention under arrest for a period up to four months, or by imprisonment for a period for a period up to one year with a fine in an amount from one hundred up to two hundred monthly assessment indices, or in an amount of wages or other income of a given convict for a period from one to two months, or without it.

Article 217. False Bankruptcy

Deliberately false declaration by the head or owner of a commercial organisation, as well as by an individual entrepreneur, of his insolvency for the purpose of misleading creditors in order to receive a deferral or installment for payments due to creditors, or to receive a discount from debts, as well as for the purpose of non-payment of debts, if this act caused a considerable damage, -

shall be punished by a fine in an amount from five hundred up to eight hundred monthly assessment indices, or in an amount of wages or other income of a given convict for a period from five to eight months, or by restriction of freedom for a period up to one year, or by detention under arrest for a period up to four months, or by imprisonment for a period up to one year with a fine in an amount from one hundred up to two hundred monthly assessment indices, or in an amount of wages or other income of a given convict for a period from one to two months, or without it.

Article 218. Violation of the Rules for Accounting

Evasion by a person authorised to keep accounts of an obligation to record in documents information stipulated by legislation, or the introduction by that person into accounting or other reporting documents of deliberately false information concerning the business and financial activity of a given organisation, as well as destruction of financial or other accounting or reporting documents prior to the expiration of period for their keeping, which caused considerable damage, -

shall be punished by a fine in an amount up to three hundred monthly assessment indices, or in an amount of wages or other income of a given convict for a period up to three months, or by correctional labour for a period up to one year, or by imprisonment for a period up to one year with a fine in an amount up to one hundred monthly assessment indices, or in an amount of wages or other income of a given convict for a period up to one month.

Article 219. Submission of Deliberately False Information Concerning Banking Transactions

Submission by employees of a given bank of deliberately false information concerning operations under bank accounts of legal entities or physical persons, as well as the issuance of guarantees, or other obligations unsecured by the actual financial status of a given bank, a guilty party being aware of that fact, if these actions entailed or could have entailed the causation of considerable damage to a citizen, organisation, or the state, -

shall be punished by a fine in an amount from seven hundred up to one thousand monthly assessment indices, or in an amount of wages or other income of a given convict for a period from seven months up to one year, or by correctional labour for a period from one year up to two years, or by restriction of freedom for a period up to two years, or by detention under arrest for a period from four to six months, or by imprisonment for a period up to two years with a fine in an amount from two hundred up to five hundred monthly assessment indices, or in an amount of wages or other income of a given convict for a period from two to five months, and with deprivation of the right to hold certain positions or to engage in certain types of activity for a period up to three years.

Article 220. Illegal Use of Monetary Funds of a Bank

1. The use by employees of a given bank of its own funds and (or) borrowed funds for the issuance of deliberately uncollectible loans, or for the commission of transactions deliberately unprofitable for a given bank, as well as the granting of baseless guarantees or ungrounded privileged terms to that bank's clients or to other entities, if these actions caused considerable damage to a citizen, organisation, or the state, -

shall be punished by a fine in an amount from two hundred up to five hundred monthly assessment indices, or in an amount of wages or other income of a given convict for a period from two to five months, or by detention under arrest for a period from four to six months, or by correctional labour for a period up to two years, or by imprisonment for a period up to three years with a fine in an amount up to three hundred monthly assessment indices, or in an amount of wages or other income of a given convict for a period up to three months, or without it, and with deprivation of the right to hold certain positions or to engage in certain types of activity for a period up to three years.

2. Deliberately incorrect or deliberately untimely transfer by a bank's employees of monetary funds, including currency funds to clients' bank accounts, if such an action caused considerable damage to a citizen, organisation, or the state, -

shall be punished by a fine in an amount from five hundred up to eight hundred monthly assessment indices, or in an amount of wages or other income of a given convict for a period from five to eight months, or by restriction of freedom for a period up to one year, or by detention under arrest for a period up to four months, or imprisonment for a period up to one year with a fine in an amount from one hundred up to two hundred monthly assessment indices, or in an amount of wages or other income of a given convict for a period from one to two months, or without it, and with deprivation of the right to hold certain positions or to engage in certain types of activity for a period up to three years.

Article 221. Evasion by a Citizen of Payment of a Tax

1. Evasion of a citizen from payment of tax or other obligatory payments to the state budget due to failure to submit a declaration of income in the cases where the submission of the declaration is obligatory or by way of inclusion into the declaration or other documents connected with the assessment or payment of taxes or other obligatory payments to the state budget of deliberately false information on income or expenditures or on the property which is subject to taxation, if that act entailed non-payment of tax or obligatory payments in a large amount, -

shall be punished with a fine in amount from two hundred up to one thousand monthly assessment indices or in the amount of the wages, or other income of a convict for the period from two to ten months or engagement into public works for a period from one hundred and eighty up to two hundred and forty hours, or correctional labour for a period up to two years, or arrest for a period up to four months, or deprivation of freedom for a period up to two years with a fine in amount up to two hundred monthly assessment indices or in amount of the wages or other income of a convict for a period up to two months or without such.