CHAPTER V
OF THE SANCTIONS

Article 22. The bosses that not dieren execution to that prepared in the numeral 1 and 2 of the article 14 of the present Ordinance with Range, Value and Force of Law, they will be sanctioned by the dependence with competition in tributary matter of the National Institute of Qualification and Socialist Education of conformity with that settled down in the Organic Tributary Code. Of the imposed ticket one will be able to appeal tenor of that settled down in this Code.

Article 23. The bosses that not dieren execution to that prepared in the article 10 of this Law, they will be sanctioned by the National Institute of Qualification and Socialist Education with ticket that  goes from the equivalent one to the economic amount that owed erogar the company to execute the National Program of Learning, to double this quantity.
The imposition of the ticket sanction doesn't exempt the boss its obligation of fulfilling the National Program of Learning.
For the mandatory execution of the obligation they will be applicable the norms settled down in the Organic Law of Administrative Procedures, without damage of ordering the temporary closing of the office, local or establishment for the time that is necessary, until  gives execution to the obligation.

Article 24. The bosses that incumplieren with the inscription obligation in the National Registration of Contributing will be sanctioned by the nonfulfillment of formal duties according to that settled down in the Organic Tributary Code.

Article 25. The imposed sanctions will be liquidated and they will pay of agreement with the lapses and modalities that settle down in the Organic Tributary Code and the Regulation of the present Ordinance with Range, Value and Force of Law.