(1) Whoever by any means organizes a collective refusal to pay any tax shall be punished with imprisonment for from 3 (three) months to 2 (two) years and with fine of from CFAF 200 000 (two hundred thousand) to CFAF 2 000 000 (two million).
(2) Whoever instigates the public to refuse or to delay the payment of any tax shall be punished with imprisonment for from 6 (six) months to 1 (one) year and with fine of from CFAF 50 000 (fifty thousand) to CFAF 1 000 000 (one million).
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In force from 12 July 2016
Source page 68