In any of the following circumstances, the taxpayer shall be pursued for payment of taxes and fined 3 times less the amount of tax evaded:
1. Failing to complete necessary registration in compliance with Article 19, And illegally manufacturing commodities subject to commodity tax. 
2. Failing to affix tax-payment or tax-exemption certificates or substitutes as approved. 
3. Intermingling cheaper or other goods with costly goods. 
4. Unauthorized selling or using of tax-exempt commodities for the purpose of tax evasion. 
5. Altering or re-using tax-payment or tax-exemption certificates and tax payment receipts. 
6. Misstating the quantities of raw material or finished goods in stock in account books or records, the purpose of which has been ascertained as tax evasion. 
7. Failing to report the ex factory quantity or under reporting. 
8. Failing to report the selling price or taxable value or underpricing taxable commodities. 
9. Forwarding the taxable commodities during the period prescribed in Article 25. 
10. Failing to declare imported commodities subject to commodity tax at time of importation in accordance with regulations. 
11. Any other illegal evasion of tax, receipt of tax refund or offset of commodity tax.