Article 23, as amended by Federal Decree-Law No. 19 of 2022, sets out the instances of Tax Evasion under the Decree-Law. Without prejudice to the instances in the Tax Procedures Law, a Person is deemed to have committed Tax Evasion, penalised under that Law, if he brings or attempts to bring Excise Goods into or out of the State without paying Due Tax; produces, transfers, acquires, stores, transports or receives Excise Goods on which Due Tax is unpaid intending to evade settlement; places false distinguishing marks contrary to clause 2 of Article 24; or submits false or counterfeit documents, returns or records.