Article 29 mandates the doubling of penalties in cases of recidivism. A taxpayer or responsible person is classified as a recidivist if they commit a similar offense within five years of completing or the expiration of a previously imposed penalty. This escalation mechanism is designed to deter repeat offenders and ensure that persistent non-compliance is met with increasingly severe consequences. By setting a clear five-year look-back period, the Law provides a defined timeframe for monitoring compliance history and emphasizes that consistent adherence to tax obligations is essential to avoid significantly higher financial and custodial risks.