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- (1)
- A registered person, failing to charge the tax, shall be punished with a fine for natural persons who are not traders or pecuniary penalty for legal entities and sole proprietors, equal to the double amount of the uncharged tax but not less than BGN 200.
- (2)
- A repeated violation under par. 1 shall be punished with a fine or pecuniary penalty of at least BGN 1,000.
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