the Penal Code
art. 271 of the CC
§ 1. A public official or another person authorized to issue a document who certifies an untruth in it as to the circumstances of legal significance, shall be subject to the penalty of deprivation of liberty for a term of between 3 months and 5 years.
§ 2. In the event of a minor, the perpetrator shall be subject to a fine or the penalty of restriction of liberty.
§ 3. If the perpetrator commits the act specified in § 1 in order to gain financial or personal gain, he shall be subject to the penalty of deprivation of liberty for a term of between 6 months and 8 years. “
Criminal liability may apply to members of the management board who sign a declaration on the preparation of local documentation and the terms of the transaction corresponding to the terms that would be concluded by unrelated entities.
Art. 296§ 1 Who, being obliged under the provisions of the Act, decisions of a competent authority or a contract to deal with property matters or business activities of a natural or legal person or an organizational unit without legal personality, by abusing the powers granted to him or failing to fulfill his obligation obligation, causes significant material damage to her, is punishable by imprisonment for a term of between 3 months and 5 years.
The above provision may apply to a situation in which penal and fiscal sanctions resulting from the activity of a specific natural person will be imposed.
Act on the liability of collective entities
Pursuant to the Act on the liability of collective entities for acts prohibited under penalty of penalty, a collective entity is liable if a natural person acting on behalf or in the interest of a collective entity under the obligation or authority to represent it, make decisions on its behalf or exercise internal control, or an authorized person to act with the consent or knowledge of such a person, commits a fiscal offense against the tax obligations specified in the above-mentioned Art. 54 KKS. For such a fiscal offense of a natural person, a collective entity is subject to a financial penalty in the amount from PLN 1,000 to PLN 5,000,000, but not more than 3% of the revenue generated in the financial year in which the prohibited act was committed, which is the basis for liability of the collective entity to the court.