Article 77 establishes penalties for tax payment delays and fraud, which are applied in addition to fines specified in Article 76. It imposes a delay fine of 1% for every 30-day period on any unpaid tax, including withheld amounts and advance payments, calculated from the due date until settlement. Furthermore, a fine of 25% of the tax difference is levied for fraud or providing false information with the intent to evade tax. This penalty applies to both the taxpayer and their certified accountant. Specific fraudulent acts include submitting false records, using forged invoices, failing to declare activities, or destroying documents pre-examination.