CH93200 - Penalties for VAT and Excise Wrongdoing: Types of wrongdoing: Deliberate but not concealed
A wrongdoing or act, see CH91050, is deliberate but not concealed when the person knows that what they are doing is wrong but still carries out the wrongdoing or act. »Ê¹ÚÌåÓýappy do not, however, take any steps to conceal what they have done.
Although the penalties for deliberate wrongdoing are civil monetary penalties, we also have a and will refer the most serious cases for consideration of criminal proceedings where appropriate.
For a practical example of a deliberate but not concealed wrongdoing, see CH93250.