Tax evasion and crimes against the tax / economic order and consumer relations (sonegação fiscal)Possibly — unconfirmed

Art. 1 — suprimir / reduzir tributo ou contribuição social e qualquer acessório, mediante: omitting information / false declaration; fraud against tax inspection; falsifying / altering invoices / duplicates / sales notes; using a document known to be false / inexact; denying / failing to provide a mandatory invoicePossibly — unconfirmed

Imprisonment

Reclusão 2–5 years

Fine

Multa

Art. 2 — false declaration / omission on income / goods / facts to exempt oneself from tax; failure to remit, within the legal deadline, tax / social contribution withheld / charged; demanding / paying / receiving a percentage on a deductible / deducted portion as a tax incentive; misapplying a tax incentive; using / disclosing data-processing software allowing different accounting information from that given to the TreasuryPossibly — unconfirmed

Imprisonment

Detenção 6 months–2 years

Fine

Multa

Art. 3 — crime funcional contra a ordem tributária (by public officials)Possibly — unconfirmed

Imprisonment

Reclusão 1–4 years

Fine

Multa

Art. 4 — crime contra a ordem económica (abuse of economic power, etc.)Possibly — unconfirmed

Imprisonment

Reclusão 2–5 years

Fine

Multa

Corroborated by a single secondary source; re-check against Planalto.

Art. 7 — crimes contra as relações de consumo (listed conducts: favouring / preferring a purchaser without a lawful reason; selling goods in disagreement with the offer; etc.)Possibly — unconfirmed

Imprisonment

Detenção 2–5 years

Fine

Multa (alternative to detention)

Art. 12 — increasesPossibly — unconfirmed

Imprisonment

Ranges INCREASED by 1/3–1/2

Fine

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Grave damage to the community; committed by a public servant in function; against provision of services / commerce of goods essential to life or health.