Penalties for tax offenses are:

1. a fine in daily rates;
2. penalty of restriction of liberty;
3. imprisonment.

Criminal measures are:

1. voluntary submission to liability;
2. forfeiture of items;
3. collecting the monetary equivalent of the forfeiture of items;
4. forfeiture of financial benefits;
   4a) collecting the monetary equivalent of forfeiture of financial benefits;
5. a ban on conducting specific business activities, exercising a specific profession or occupying a specific position;
6. making the judgment public;
7. deprivation of public rights;
8. measures related to subjecting the perpetrator to the test:
   1. conditional discontinuance of criminal proceedings,
   2. conditional suspension of the penalty,
   3. conditional release.

The precautionary measures are:

1. electronic location control;
2. therapy;
3. addiction therapy;
4. stay in a psychiatric institution;
5. forfeiture of items;
6. other prohibitions

[Legal status as at 25/06/2020]