Generally, the facts of "reckless tax evasion" apply first, which can be punished with a fine of up to € 50,000. If this does not apply, the following sanctions are provided for in the law:
| Offense | max. penalty |
| Issuing receipts that are factually incorrect | € 5,000 |
| Putting vouchers into circulation in return for payment | € 5,000 |
| Failure to record or to account for business transactions or operations or failure to record or to account for them in a manner that is factually incorrect | € 25,000 |
| Failure to use or incorrect use of recording system | € 25,000 |
| Failure to protect or properly protect recording system with a TSE | € 25,000 |
| Promoting or placing on the market non-compliant systems or software | € 25,000 |
SThere are no specific penalties for breaching the record-keeping and reporting requirements. The Application Decree on Section 146a No. 12.2 states that these are "obligations to act" which can be enforced by "means of coercion". Since both duties are central elements of the security concept, violations are likely to trigger serious doubts about the formal regularity of the accounts.
The fines listed here are independent of any tax consequences such as an estimate of income or criminal tax proceedings for tax evasion.
§ 379 of the German Fiscal Code (Abgabenordnung) (tax jeopardy)
Section 379 AO (German Fiscal Code) sets out the majority of these penalties. The most current version of the 379 AO paragraph can be found here: https://www.gesetze-im-internet.de/ao_1977/__379.html
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