Article 159 bis 25 mandates that the criminal sanctions specified in Part Seven of the Law apply to small enterprises and their Principal Officers. This includes punishments for intentional failure to file returns, record-keeping violations, and tax evasion/fraud (Articles 184-185). It also incorporates general legal provisions regarding the initiation of public actions and compounding (settling) of crimes (Articles 186-187 bis 1). By subjecting small businesses to criminal liability for serious offenses, the Law emphasizes that the simplified regime is not a license for fraud or gross negligence.