Penalties in case of non-payment of confirmed debts
Article 25(1) of Law 1882/1990 as amended by law 3943/2011 provides the following:
1. A person who has failed to make payment at the tax or customs offices of any confirmed debts in favour of the State, public law legal entities, corporations and organisations of the general public sector for a period greater than four months shall be sentenced to imprisonment of:
a) up to one year, where the total debt, however created, including all manner of interest or surcharges up to the date on which the debt table referred to in paragraph 5 was prepared, exceeds the amount of five thousand (5,000) EUR;
b) at least six months, where the total debt as per case a) above exceeds the amount of ten thousand (10,000) EUR;
c) at least one year, where the total debt as per case a) above exceeds the amount of fifty thousand (50,000) EUR;
d) at least three years, where the total debt as per case a) above exceeds the amount of one hundred thousand (100,000) EUR.
The time of commitment shall be the period from lapse of a four-month deadline until completion of a period equal to 1/3 of the applicable barring deadline (i.e. until completion of 20 months in case of misdemeanours which are barred after 5 years or 60 months, namely 1/3 of 60 months equals to 20 months). Criminal prosecution shall be initiated on request of the Tax or Customs Office Manager to the Prosecutor of First Instance having jurisdiction in the relevant district, and shall be accompanied by a list of debts, including interest and/or surcharges. The act may be exempted from punishment if the amount due is repaid until the hearing of the case at any instance.’