4. Identify the penalties incurred in the context of administrative liability

Administrative responsibility is reflected in the implementation of coercive measures, commonly referred to as "administrative sanctions".

These penalties, decided and implemented by the administrative authority, are independent of the criminal penalties (fines and prison sentences) handed down by the courts, and can therefore be combined with them.

Administrative sanctions take the form of a prefectoral order, which is sent to the operator by registered mail with acknowledgement of receipt.

There are three coercive measures:

• the deposit of a sum of money in the hands of the public accountant, i.e. the official within the tax department responsible for collecting taxes and other revenues; this sum will be returned to the operator as and when the prescribed measures...