As is known, by art. 6 of Law nr. 241/2005 for preventing and combating tax evasion was criminalized the act of withholding and not paying, intentionally, within a period exceeding 30 days from the due date, the amounts representing taxes or contributions with withholding at source. Until the entry into force of this normative act, such an act was regulated in a slightly different form, being sanctioned only contravention, in art. 13 para. (1) ...