Article 47 outlines the penalties for repeated tax violations, establishing a framework for escalating fines. It stipulates that if the same violation is repeated by a person within three years from the date of a final decision on a previous penalty, the fine may be increased. Specifically, the provision grants the discretion to double the fine that was imposed on the violator as per the prior final decision. This measure serves as a significant deterrent against habitual non-compliance and reinforces the consequences of recurring breaches of the tax law, ensuring a stricter approach towards recidivist violators.