{'rm': '1. Sco delict fiscal qualifitgà valan ils malfatgs tenor l’artitgel 186 da la Lescha federala dals 14 da december 1990 davart la taglia federala directa e tenor l’artitgel 59 alinea 1 emprim lemma da la Lescha federala dals 14 da december 1990 davart l’armonisaziun da la taglia directa dals chantuns e da las vischnancas, sche las taglias omessas importan passa 300 000 francs per perioda fiscala.', 'en': '1. An aggravated tax misdemeanour is any of the offences set out in Article 186 of the Federal Act of 14 December 1990 on Direct Federal Taxation and Article 59 paragraph 1 clause one of the Federal Act of 14 December 1990 on the Harmonisation of Direct Federal Taxation at Cantonal and Communal Levels, if the tax evaded in any tax period exceeds 300 000 francs.'}