Yes, violations of the law are subject to sanctions in the form of fines and/or imprisonment. Violations such as non-payment of taxes on time, providing false tax returns, violating the deadline for submitting a declaration, failure to provide documents upon request, inability to maintain accounting records, and other types of violations are punishable. If the violation is deliberate or repeated, the amount of fines may increase and may exceed the amount of arrears by a multiple.