Volume 76, Issue 73
Royal Gazette
21 July 2502
Section10.The stipulations of section 154 of the Penal Code shall be repealed and replaced by the following stipulations:
"Section154.Whoever, being an officer having the duty to or presenting himself as having the duty to collect or audit a tax, duty, fee, or any other money, dishonestly collects or omits to collect such tax, duty, fee, or money, or does or abstains from doing any act in order to allow a person who has the duty to pay that tax, duty, or fee to not pay it or to pay it less than is required, shall be punished with imprisonment from five years to twenty years, or life imprisonment, and a fine from two thousand baht to forty thousand baht."
Section11.The stipulations of section 155 of the Penal Code shall be repealed and replaced by the following stipulations:
"Section155.Whoever, being an officer having the duty to designate the price of any property or merchandise in order to collect a tax, duty, or fee according to the law, dishonestly designates the price of such property or merchandise in order to allow a person who has the duty to pay that tax, duty, or fee to not pay it or to pay it less than is required, shall be punished with imprisonment from five years to twenty years, or life imprisonment, and a fine from two thousand baht to forty thousand baht."
