Article 36 outlines the penalties for tax evasion, without prejudice to any harsher penalties stipulated by other laws. Individuals who commit or participate in tax evasion acts shall face imprisonment for up to three years and/or a fine not exceeding three times the evaded tax amount. Such acts include falsifying, fabricating, hiding, or destructing records that affect tax due, or using fraudulent methods to obtain deductions, exemptions, or refunds. In cases of reoffending within five years, the penalties are increased to imprisonment for up to five years and/or a fine up to five times the evaded tax.