Article 187 provides a mechanism for 'compounding' (settling) tax crimes outside of a full trial. The Chairman can agree to conciliation either before or after a suit is filed, provided a final judgment has not been issued. To settle, the offender must pay an amount equal to twice the maximum fine specified for that crime. This payment must be made to the Tax Authority. Successful conciliation terminates the criminal case, allowing the taxpayer to avoid imprisonment and a criminal record by paying a significant financial penalty to the state.