27:["$","main",null,{"className":"art-wrap","children":[["$","a",null,{"href":"/wetgeving/BWBR0005251","className":"art-back","children":["← ","Accijns"]}],["$","header",null,{"className":"art-header","children":[["$","div",null,{"className":"art-badges","children":[["$","span",null,{"className":"art-badge art-badge-sub","children":"Accijnzen"}],["$","span",null,{"className":"art-badge art-badge-nl","children":"NL"}]]}],["$","h1",null,{"className":"art-heading","children":["Art. ","100"," ","Accijns"]}],["$","div",null,{"className":"art-meta","children":[["$","span",null,{"children":["Wet op de accijns"," · "]}],["$","span",null,{"children":["Gewijzigd:"," ","6 januari 2026"]}]]}]]}],["$","div",null,{"className":"art-body","children":[["$","div",null,{"className":"art-text-col","children":[["$","h2",null,{"children":"Wettekst"}],["$","div",null,{"className":"law-body","dangerouslySetInnerHTML":{"__html":"

Artikel 100

1. Degene die een in de artikelen 90 a , 91, eerste en tweede lid , of 92 opgenomen verbod overtreedt, wordt gestraft met geldboete van de derde categorie.

2. Degene die een van de in het eerste lid bedoelde verboden opzettelijk overtreedt, wordt gestraft met gevangenisstraf van ten hoogste twee jaren of geldboete van de vierde categorie.

"}}],["$","div",null,{"className":"art-banner","children":["Geconsolideerde brontekst ter informatie; aan deze weergave kunnen geen rechten worden ontleend."," ",["$","a",null,{"href":"https://wetten.overheid.nl/BWBR0005251","target":"_blank","rel":"noopener noreferrer","children":"Raadpleeg de officiële versie"}]," ","op ","wetten.overheid.nl","."]}],false]}],["$","div",null,{"className":"art-cases-col","children":[["$","section",null,{"className":"art-section","children":[["$","h2",null,{"children":"Jurisprudentie"}],["$","p",null,{"className":"art-empty","children":["Nog geen gepubliceerde uitspraken over art. ","100","."]}]]}],false,false]}]]}]]}]