Penalties for non-compliance with the obligations to keep the inward and outward register, submit declarations or make notifications
Article 48
1. Operators required to keep the inward and outward register, to submit production, stock or harvest declarations or to notify the competent authorities of the operations referred to in Article 30(2) who do not keep such register, do not submit such declarations by the dates referred to in Articles 22, 23 and 24 of Implementing Regulation (EU) 2018/274 or do not make such notification by the date set by the Member State pursuant to Article 30(2) of this Regulation, shall be subject to administrative penalties. 2. The penalties referred to in paragraph 1 shall take the form of payment of an amount and shall be laid down and applied by the Member States based on the value of the products, the estimated financial benefits or the economic damage caused by fraud. 3. In cases of serious or repeated non-compliance with the obligation to submit declarations by the dates referred to in paragraph 1, the operator concerned shall not benefit from the support measures provided for in Articles 47 and 50 of Regulation (EU) No 1308/2013 for the financial year in question or the following financial year, subject to the following: (a) where the dates referred to in Articles 22, 23 and 24 of Implementing Regulation (EU) 2018/274 are exceeded, but by not more than 15 working days, only administrative penalties referred to in paragraph 2 of this Article shall be applied; (b) where the information contained in the declarations referred to in paragraph 1 are deemed to be incomplete or inaccurate by the competent authorities of the Member States, and where knowledge of the missing or inaccurate information is essential for the proper application of the support measures provided for in Articles 47 and 50 of Regulation (EU) No 1308/2013, the support to be paid shall be reduced proportionately by an amount set by the competent authority depending on the seriousness of the infringement.