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 fee to not pay it or to pay it less than is required, shall be punished with imprisonment not over ten years and a fine not over twenty thousand baht.

Whoever, being an officer having the duty to designate the price of any property or merchandise in order to collect a tax, duty, or fee according to the law, dishonestly designates the price of such property or merchandise in order to allow a person who has the duty to pay that tax, duty, or fee to not pay it or to pay it less than is required, shall be punished with imprisonment not over ten years and a fine not over twenty thousand baht.

Whoever, being an officer having the duty to audit an account according to the law, dishonesty gives advice or does or abstains from doing any act in order to allow the omission of an entry from the account, the making of a false entry in the account, the modification of the account, or the hiding or creation of evidence in relation to the making of an entry in the account which would result in a tax, duty, or fee not being paid or being paid less than is required, shall be punished with imprisonment not over ten years and a fine not over twenty thousand baht.

Whoever, being an officer, wrongfully performs or omits to perform a duty in order to cause injury to