Supplementary Provisions, Article 16Transitional Measures Concerning Penal Provisions

①For the application of penal provisions to acts committed before the enforcement of this Act, and to acts committed after the enforcement of this Act relating to local tax for which the provisions then in force are to continue to govern pursuant to the provisions of these Supplementary Provisions and to local tax relating to the provisions of the Former Act that are to remain in force pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern.

②The provisions of Article 62, paragraph (4), Article 72-60, paragraph (5) and Article 324, paragraph (5) of the New Act apply to violations of Article 62, paragraph (1), Article 72-60, paragraph (1) or (2) or Article 324, paragraph (1) of the New Act committed on or after the effective date of the provisions set forth in Article 1, item (vii) of the Supplementary Provisions, and for violations of Article 62, paragraph (1), Article 72-60, paragraph (1) or (2) or Article 324, paragraph (1) of the Former Act committed before that date, the provisions then in force continue to govern.