Article 37 grants the Public Prosecution exclusive responsibility for investigating and prosecuting tax evasion crimes, contingent upon a request from the Minister or an authorised representative. The Tax Department is empowered to settle such offences. A standard settlement involves paying due taxes, administrative fines, and a fine equal to the evaded tax. For repeat offenders, the settlement fine is doubled to twice the value of the evaded tax. Any settlement requires the Minister's approval to be valid and will result in the non-initiation, dismissal, or stay of execution of the criminal case. Executive regulations will define specific enforcement procedures.