If a taxpayer fails to report, under-reports, or does not report in accordance with regulations the sale of the specifically selected goods or specifically selected services of Article 2, paragraph 1, subparagraph 1, the taxpayer will be subject to an administrative fine of not more than three times the amount of the tax evasion in addition to collection of the tax owed.
If a taxpayer sells the specifically selected goods of Article 2, paragraph 1, subparagraph 1 through a nominee, the taxpayer will be subject to an administrative fine of three times the amount of the tax evasion in addition to collection of the tax owed.