Spell break
The ban is broken by anyone who imports, exports or carries out objects contrary to a ban ( Section 372 of the Tax Code ). The perpetrator will be punished for tax evasion if the act is not threatened with a penalty or a fine in other regulations as an infringement of an import , export or transit ban . Numerous individual laws prohibit the import , export and transit of certain goods, e.g. B. in the Federal Nature Conservation Act , in the War Weapons Control Act and in the Foreign Trade Act . The voluntary disclosure according to Section 371 of the Tax Code has no exempting effect on a committed ban.