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KAG NRW Kommunalabgabengesetz NRW
(1) Mit Freiheitsstrafe bis zu zwei Jahren oder mit Geldstrafe wird bestraft, wer
- a)der Körperschaft, der die Abgabe zusteht, oder einer anderen Behörde über abgabenrechtlich erhebliche Tatsachen unrichtige oder unvollständige Angaben macht oder
- b)die Körperschaft, der die Abgabe zusteht, pflichtwidrig über abgabenrechtlich erhebliche Tatsachen in Unkenntnis lässt
und dadurch Abgaben verkürzt oder nicht gerechtfertigte Abgabenvorteile für sich oder einen anderen erlangt. § 370 Abs. 4, §§ 371 und 376 der Abgabenordnung in der jeweiligen Fassung gelten entsprechend.
(2) Der Versuch ist strafbar.
(3) Für das Strafverfahren gelten die §§ 385, 391, 393, 395 bis 398 und 407 der Abgabenordnung in der jeweiligen Fassung entsprechend.
Quelle: Justizportal NRW
Import: