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A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1791 ter\n
\n

\n
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L'amende de 15 € à 750 € prévue au I de l'article 1791 est fixée de 500 € à 2 500 € en cas de fabrication, de détention, de vente ou de transport illicites de tabac.

La pénalité de une à trois fois le montant des droits prévue au I de l'article 1791 est fixée de une à cinq fois le montant des droits fraudés en cas de fabrication, de détention, de vente ou de transport illicites de tabacs.

Les dispositions des premier et deuxième alinéas du présent article s'appliquent quelles que soient l'espèce et la provenance de ces tabacs fabriqués.

Sont considérées et punies comme fabricants frauduleux les personnes mentionnées aux a, b et c du 10° de l'article 1810.\n

" } } }, "article_lien": [ { "article_id": "LEGIARTI000031778362", "cible": true, "cidtexte": "JORFTEXT000031732865", "id": "LEGIARTI000031734415", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000031734415", "liens_entrants": true }

Article 14 ENTIEREMENT_MODIF (LOI n° 2015-1785 du 29 décembre 2015 de finances pour 2016 (1))