Supplementary Provisions, Article 54Application of Provisions on Penal Provisions

The penal provisions of the New Act apply to violations committed after the enforcement of this Act, and the provisions then in force continue to govern the application of penal provisions to violations committed before the enforcement of this Act and to violations committed after the enforcement of this Act that relate to local tax governed by the provisions then in force under the provisions of these Supplementary Provisions and local tax relating to the provisions of the Former Act that remain in effect under the provisions of these Supplementary Provisions.