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Article 116

Ley 106 de 1873 · Código Fiscal

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

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Text of the article

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Art. 116. La reincidencia por segunda vez en declarar en la factura mas de tres bultos de clase inferior a la que realmente tengan, sujeta al introductor a la pena de que, durante dos años consecutivos, se abran todos los bultos que se le dirijan a cualquiera Aduana, escepto los manifestados como de la clase mas alta.

Parágrafo

Entiéndese por introductor, para los efectos de este artículo, el dueño de las mercancías.

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Constitutional history

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See all of Ley 106 de 1873