Article 114

Ley 106 de 1873 · Código Fiscal

The official text of this article is in Spanish and is shown as published by the Colombian authorities.

Text of the article

✓Verbatim text as it appears in the provision. Hard data, citable.

Art. 114 Cuando en el reconocimiento apareciere que algun bulto contiene artículos sujetos a impuesto

mayor que el que corresponda a los espresados en la respectiva factura , deberá pagar el i ntroductor, ademas de los derechos segun la tarifa, una multa igual al doble de los que haya tratado de defraudar con tal inexactitud.

Constitutional history

Every Constitutional Court ruling that has reviewed this article, in chronological order. Follow how the doctrine evolved: each ruling links to its record.

This article has no constitutional review recorded in the Court’s graph. It may not have been challenged yet, or the challenge may not have reached a decision on the merits.

See all of Ley 106 de 1873