Article 23 - Tax Evasion

1. For the purposes of the provisions of this article, tax evasion means the following:
a) Bringing or attempting to bring Excise Goods into a Member State, removing, or attempting to remove them therefrom in violation of the laws in force in that State without payment of Due Tax thereon in part or in whole, or in a manner contrary to the prohibition or restriction provisions contained in the applicable laws of the Member State.
b) The production, processing, possession, storage, transport or receipt of Excise Goods on which the Due Tax has not been paid, in violation of the provisions of this Agreement and Local Laws with intent to avoid the payment of the Due Tax, or to circumvent the prohibition or restriction provisions contained in the applicable laws of the Member State.
c) Submitting incorrect, falsified or fabricated documents, returns or records, or placing false marks/stamps with intent to evade the payment of Due Tax or to receive refunds without claim of right.

2. Each Member State may determine other cases of tax evasion.

3. Each Member State shall determine the penalties for tax evasion