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 Article 2, paragraph 1, subparagraphs 2 to 6 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 Article 13, paragraph 1.
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.