(1) The head of the competent tax office or the head of the competent customs office shall impose on a person who has offered money or valuables to a customs officer or received the same from a customs officer, an administrative fine between two to five times the corresponding amount of the relevant money or valuables: Provided, That no administrative fine shall be imposed if the relevant person has received a criminal punishment under other statutes such as the Criminal Act, and the imposition of an administrative fine shall be revoked if the relevant person has received a criminal punishment after the administrative fine was imposed. <Amended on Dec. 21, 2021>
(2) The standards for imposing administrative fines under the main clause of paragraph (1) shall be prescribed by Presidential Decree. <Newly Inserted on Dec. 21, 2021>[This Article Newly Inserted on Dec. 31, 2018]