Unofficial Translation (excerpts) 7. Financial and fiscal measures Article 131: The use of tax stamps for tobacco and its derivative products in Burundi and those intended to be sold in Burundi is hereby established. The nature and operating procedures for these stamps are to be defined by order of the Ministers of Finance and Public Health. Article 132: In order to help to accomplish health goals seeking to reduce the consumption of tobacco and its derivative products, the tax on consumption, customs duties and excise taxes must be sufficiently prohibitive. Tobacco and its derivatives may not benefit from exemptions on duties and taxes. Article 133: A part of the taxes levied must be allocated to tobacco control activities, the promotion of health and care for pathologies associated with tobacco addiction. … CHAPTER 1: PENAL PROVISIONS Article 302: Without impairment to administrative sanctions that may be instituted by the competent authorities, offenders who violate the provisions of this Law, whether natural or juridical persons, shall incur sanctions. … Article 307: Any natural or juridical person who violates what is set forth in Article 103, sub-paragraph I of this Law, is susceptible to a punishment of penal servitude of ten to fifteen years, and a fine of one million to ten million Burundian francs, or to only one of these punishments. Article 308: Anyone who engages in industrial or framed cultivation by the tobacco industry in violation of the provisions of Article 103 is punishable by penal servitude of three months to one year and a fine of one million to one hundred million Burundian francs, or to only one of these punishments. The jurisdiction engaged in the matter, moreover, shall order the destruction of the crops in question.