Decreto 44 de 1905 →In force

Article 26

Decreto 44 de 1905 · Sobre contrabandos

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

Text of the article

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Art. 26. Para imponer la pena en que incurren los defraudadores á las rentas públicas son competentes los Alcaldes de los Distritos donde el fraude tenga lugar ó se descubra.

Parágrafo

Cuando el fraude á las rentas nacionales se descubra en una de las Aduanas de la República, es competente para imponer la pena el respectivo Administrador, Tesorero, y el procedimiento en este caso será el que señala el Código Fiscal para los de fraude á los derechos de importación.

Constitutional history

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See all of Decreto 44 de 1905