— 3% of the value of the assets acquired or regrouped or to be acquired or regrouped, on natural or legal persons who have evaded the obligations laid down in paragraph 4;
— 3 % de luach na sócmhainní a fuarthas nó a athghrúpáladh, nó atá le fáil nó le hathghrúpáil, ar na daoine nádúrtha nó dlítheanacha a sheachain na hoibleagáidí dá bhforáiltear i mir 4;