Article 31 allows for the settlement of tax crimes before or during criminal proceedings, provided a final judgment has not been issued. A settlement requires the payment of half the maximum fine, plus all due taxes and financial penalties. Successful settlement results in the termination of criminal proceedings or the suspension of an ongoing sentence. This provision, overseen by the President or their delegate, offers an alternative to prosecution, encouraging taxpayers to rectify their defaults and pay outstanding debts in exchange for avoiding or ending custodial sentences and full criminal fines.