Article 168
Giving false information
Giving false information on the situation of a society by the certified accountant of a corporation, or non-reporting to the competent agency on an offence committed, when cases of exclusion from criminal responsibility provided in Article 300 of this Code do not exist, is sentenced to a fine or up to five years of imprisonment.

Article 169
Revealing secrets of a company
Revealing the secrets of a company by its certified accountant, except of the cases when he is compelled to do so by law, constitutes criminal contravention and is sentenced to a fine or up to two years of imprisonment.

Article 170
Refusing to write mandatory notes
Refusing to write mandatory notes by the manager or the liquidator of the company constitutes criminal contravention and is sentenced to a fine.

SECTION V
OFFENCES IN THE FIELD OF CUSTOMS

Article 171
Smuggling unauthorized goods
Unlawful importing, exporting or transiting unauthorized goods entering or leaving the Republic of Albania, committed through any means or ways, is sentenced up to ten years of imprisonment.

Article 172
Smuggling goods to which excise duty is applied
Importing, exporting or transiting goods to which excise duty is applied, by passing them through places out of the custom stations, their partial or total concealment, inaccurate declaration to the customs, false declaration on the kind, sort, quality, price, destination of goods or other forms aiming at avoiding custom duties, are sentenced to a fine or up to seven years of imprisonment.

Article 173
Smuggling goods requiring license
Importing, exporting or transiting goods which require licence from the competent authority by passing them through places out of the custom stations, their partial or total concealment, inaccurate declaration to the customs, false declaration on the kind, sort, quality, price, destination of goods or other forms aiming at avoiding custom duties, are sentenced to a fine or up to five years of imprisonment.

Article 174
Smuggling other goods
Importing, exporting or transiting goods by passing them through places out of the custom stations, their partial or total concealment, inaccurate declaration to the customs, false declaration on the kind, sort, quality, price, destination of goods or other forms aiming at avoiding custom duties, are sentenced to a fine or up to five years of imprisonment.

Article 175
Smuggling carried out by custom officials
Smuggling carried out by custom officials, or by other employees having work relationship with the activity of customs, is sentenced from three to ten years of imprisonment.

Article 176
Smuggling [goods with] cultural value
Importing, exporting or transiting [goods with] national cultural value carried out against the legal provisions related to them, is sentenced up to ten years of imprisonment.

Article 177
Smuggling goods holding intermediate status
Importing, exporting or transiting goods which are declared as having intermediate status with the intent of avoiding the custom duties, is sentenced to a fine or up to five years of imprisonment.

Article 178
Trading smuggled goods
Trading or alienation of goods which are known to be smuggled, is sentenced to a fine or up to five years of imprisonment.

Article 179
Storing smuggled goods
Storing, accumulating, keeping or processing goods which are known to be smuggled, is sentenced to a fine or up to three years of imprisonment.

SECTION VI
CRIMINAL ACTS RELATED TO TAXATION

Article 180
Concealment of income
Concealment or false statement of income or other objects which are subject to taxation, in cases when other administrative sanctions have been previously taken, constitutes criminal contravention and is sentenced to a fine or up to two years of imprisonment.

Article 181
Non payment of taxes
Non payment of taxes [and tariffs] within the time required by law by the person against whom administrative sanctions were previously taken for the same reason, although their payment was possible by the person, is sentenced to a fine or up to three years of imprisonment.

Article 182
Modification of measurement devices
Modification or any other intervention in measurement devices and counters, or utilizing altered measurement devices and counters, or allowing the use by others of irregular measurement devices and counters, with the intent of avoiding the full payment of taxes [and tariffs], constitutes criminal contravention and is sentenced to a fine or up to two years of imprisonment.

SECTION VII
FALSIFYING CURRENCY OR MONEY ORDERS

Article 183
Falsifying currency
Falsifying or circulating falsified currency is sentenced from five to fifteen years of imprisonment.

Article 184
Falsifying negotiable instruments
Falsifying or circulating checks, bills of exchange, credit cards, traveler's checks, or other forged financial instruments, is sentenced from three to ten years of imprisonment.

Article 185
Producing instruments for forgery
Producing or keeping equipments for falsifying currency, checks, bills of exchange, credit cards, traveler=s checks or other financial documents, is sentenced to a fine or from one to three years of imprisonment.

SECTION VIII
FALSIFYING DOCUMENTS

Article 186
Falsifying documents
Falsifying or use of falsified documents is sentenced to a fine or up to three years of imprisonment.
When falsifying is made by the person having the capacity to issue the document, it is sentenced up to seven years of imprisonment.

Article 187
Falsifying school documents
Falsifying or use of falsified school documents is sentenced to a fine or up to three years of imprisonment.
When falsifying is made by the person having the capacity to issue the document, it is sentenced to a fine or up to five years of imprisonment.

Article 188
Falsifying health-related documents
Falsifying or use of falsified health-related documents is sentenced to a fine or up to three years of imprisonment.
When falsifying is made by the person having the capacity to issue the document, it is sentenced to a fine or up to five years of imprisonment.

Article 189
Falsifying identity cards or visas
Falsifying or use of falsified identity cards, passports or visas is sentenced to a fine or up to five years of imprisonment.
When falsifying is made by the person having the capacity to issue the identity card or passport, it is sentenced from three to seven years of imprisonment

Article 190
Falsifying seals, labels or application forms
Falsifying or use of falsified seals, labels, or application forms, or providing false information on the latter submitted to state organs, is sentenced to a fine or up to five years of imprisonment.
When falsifying is made by the person having the capacity to prepare them, it is sentenced from three to seven years of imprisonment.

Article 191
Falsifying acts of civil records
Falsifying or use of falsified civil records is sentenced to a fine or up to three years of imprisonment.
When the falsification is committed by the person having the capacity to issue the record, it is sentenced up to five years of imprisonment.

Article 192
Production of devices to falsify documents
Production of, or conserving, devices to falsify documents constitutes criminal contravention and is sentenced to a fine or up to two years of imprisonment.

SECTION IX
CRIMINAL ACTS IN THE AREA OF BANKRUPTCY

Article 193
Provoked bankruptcy
Intentionally provoking bankruptcy by a juridical person is sentenced to a fine or up to three years of imprisonment.

Article 194
Concealment of bankruptcy status
Entering into an economic commercial relationship with a third party by a juridical person with the intent of concealing bankruptcy status is sentenced to a fine or up to five years of imprisonment.

Article 195
Concealment of assets after bankruptcy
Concealment of assets by a juridical person upon the act of bankruptcy with the intent of avoiding its consequences, is sentenced to a fine or up to seven years of imprisonment.

Article 196
Failure to comply with obligations
Failure by the juridical person to comply with its obligations arising under bankruptcy constitutes criminal contravention and is sentenced to a fine or up to two years of imprisonment.


SECTION X
UNLAWFUL LOTTERIES AND GAMBLING

Article 197
Organizing unlawful lotteries
Organizing lotteries or gambling in breach of legal provisions constitutes criminal contravention and is sentenced to a fine or up to three months of imprisonment.

Article 198
Providing the premises for unlawful gambling
Providing the premises for organizing or playing lottery or gambling in breach of the legal provisions constitutes criminal contravention and is sentenced to a fine or up to six months of imprisonment