Section 7: Implementation, regulations regarding fines, penal provisions, transitional regulations and final provisions

§ 26a Regulations regarding fines

(1) An offence shall be deemed to have been committed by any person who, contrary to § 18 paragraph 1 sentence 4, paragraph 4 sentence 1 or 2, paragraph 4c sentence 2, paragraph 4e sentence 4 or paragraph 5a sentence 4, § 18i paragraph 3 sentence 3, § 18j paragraph 4 sentence 3 or § 18k paragraph 4 sentence 3, fails to settle a prepayment, the amount of any difference or an assessed tax or fails to settle in due time.

(2) An offence shall be deemed to have been committed by any person who deliberately or negligently

1. contrary to § 14 paragraph 2 sentence 2, does not issue an invoice, or does not do so in due time,

2. contrary to § 14b paragraph 1 sentence 1, also in connection with sentence 4, does not retain a duplicate or an invoice as stipulated therein, or does not do so for at least ten years,

3. contrary to § 14b paragraph 1 sentence 5, does not retain an invoice, a payment voucher or any other conclusive document, or does not do so for at least ten years,

4. contrary to § 18 paragraph 12 sentence 3, does not submit the mentioned certificate, or does not submit it in due time,

5. contrary to § 18a paragraphs 1 to 3 in connection with paragraph 7 sentence 1, paragraphs 8 or 9, does not file a recapitulative statement, or such statement is incorrect, incomplete or is not filed in due time, or contrary to §18a paragraph 10 a recapitulative statement is not adjusted, or is not adjusted in due time,

6. contravenes a directive according to § 18c, if it refers to the regulation regarding fines for a certain offence,

7. contrary to § 18d sentence 3, the documents referred to therein are not submitted, are incomplete or are not submitted in due time,

8. contrary to § 22g paragraph 4 sentence 1 does not submit an information or such information is incorrect, incomplete or is not submitted in due time,

9. contrary to § 22g paragraph 5 does not amend a statement or not in due time and does not complete a statement or not in due time or

10. contrary to § 22g paragraph 6 does not retain records or does not retain the records at least for three years.

(3) An offence committed in the cases referred to in paragraph 1 shall be punishable by a monetary fine of up to thirty thousand euros, in the cases referred to in paragraph 2 number 3 by a monetary fee of up to one thousand euros and up to five thousand euros in the remaining cases referred to in paragraph 2.

(4) The administrative authority, within the meaning of § 36 paragraph 1 number 1 of the law covering offences is, in the cases referred to in paragraph 2 numbers 5, 6 and 8 to 10, the Federal Central Tax Office.