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En sus des pénalités fiscales prévues aux articles 1791 à 1804 A, le tribunal ordonne le paiement des sommes fraudées ou indûment obtenues à raison de l'infraction.
\n
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Les infractions en matière de contributions indirectes et de législations édictant les mêmes règles en matière de procédure et de recouvrement sont poursuivies devant le tribunal correctionnel, qui prononce la condamnation.

L'administration instruit et défend sur l'instance portée devant le tribunal. En cas d'infraction touchant à la fois au régime fiscal et au régime économique de l'alcool, le service désigné par décret est seul chargé des poursuites.

Dans les procédures dont les agents des douanes ont été saisis en application des I et II de l'article 28-1 du code de procédure pénale, le ministère public exerce l'action publique et l'action pour l'application des sanctions fiscales. Sur autorisation du ministère public, l'action pour l'application des sanctions fiscales peut être exercée par l'administration des douanes et, dans ce cas, le 3° de l'article L. 247 et l'article L. 248 sont applicables.

Dans ces mêmes procédures, l'administration des douanes exerce l'action en paiement des droits et taxes compromis ou éludés, prévue par l'article 1804 B du code général des impôts.

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Article 1804 B AUTONOME MODIFIE, en vigueur du 01/07/1979 au 01/01/2006 (Code général des impôts)