A taxpayer that commits any of the following acts involving evasion of the specifically selected goods and services tax in manufacturing or importing the specifically selected goods of Subparagraphs 2 to 6 of Paragraph 1 of Article 2 shall be subject to an administrative fine of three times the amount of the tax evasion in addition to collection of the tax owed:
1. Manufacturing and releasing taxable specifically selected goods from the factory without prior registration as required under Paragraph 1, Article 13.
2. Selling or changing the purpose of use of tax-exempt specifically selected goods without paying the tax due.
3. Failing to report or under-reporting the selling price, taxable value, or quantity of the goods.
4. Failing to declare imported specifically selected goods in accordance with regulations.
5. Any other act of tax evasion.