Failure to pay the excise tax is punishable by a penalty specified in the penal and fiscal code. It is a criminal offense with sanctions such as imprisonment of up to two years or a fine that can amount to up to 720 daily rates. Importantly, these penalties may be cumulative, and therefore may be subject to a fine and imprisonment at the same time. Penalty may apply to trade in goods with unpaid excise duty, as well as their storage and acquisition.