PENAL CODE of the Democratic Republic of Timor Leste c) Acquires or receives said gain under any wise or uses or holds or maintains the same, shall be punishable by 4 to 12 years imprisonment. 2. Punishment for the acts described in subparagraphs a) to c) of the preceding subarticle are applicable even when the acts related to the originating crime were committed outside Timor-Leste or where the place of commission of the act or identity of the principals are unknown. 3. Knowledge, intent or purpose, required as elements constituting the crime, may be construed from effective and concrete factual circumstances. 4. No prior sentencing of the perpetrator for committing the originating crime is required to prove illicit origin of the proceeds. 5. Originating crime shall include any crime committed outside Timor-Leste whenever said act is considered a crime in the State where committed and within Timor-Leste. 6. The person who committed the originating crime shall not be punishable for crime of money laundering. 7. Attempted money laundering is punishable and may be subject to a reduced penalty under general terms. 8. The punishment provided for commission of unlawful acts described in subparagraphs a) to c) of the preceding subarticle shall not exceed the maximum limit provided for the corresponding originating offences. Article 314. Tax fraud 1. Any person who, with intent to evade payment or enable a third party to evade payment, wholly or in part, of any tax, fee or other pecuniary tax obligation due to the State, by: a) Failing to declare taxable items or facts required for the payment of said tax; b) Inaccurately declaring facts used as the basis for assessment; or c) Hinders, by any means, or withholds necessary information for proper monitoring of any activity or fact subject to taxation, shall be punishable by 2 to 6 years imprisonment. 2. If the amount due and unpaid exceeds US$ 5,000.00, the perpetrator shall be punishable by 2 to 8 years imprisonment. Article 315. Illegal import and export of goods or merchandise 1. Any person who, without a license, exports or imports, goods or merchandise for which, by law, a license is necessary from any agency or, any person who avoids having said goods or merchandise pass through customs, is punishable by up to 3 years imprisonment or a fine. 2. If said acts are committed through negligence, the penalty shall not exceed 1 year of imprisonment or a fine. Article 316. Smuggling 1. Any person who imports or exports goods or merchandise without clearing the same through customs or other mandatory control systems for said goods or merchandise entering or exiting Timor-Leste, shall be punishable by 2 to 6 years imprisonment or a fine. 80