Section 380. Grossly negligent tax fraud

A penalty of a fine or imprisonment for a term not exceeding one year shall be applied to any person who through gross negligence provides false or incomplete information to a public authority, or fails to provide obligatory information, when he/she realizes or ought to realize that it may lead to tax advantages. If the grossly negligent tax fraud is deemed to be aggravated, see section 379, first paragraph, imprisonment for a term not exceeding six years may be applied.