Lei 10.028/2000 tipifica as transgressões caracterizadas como crimes contra as finanças públicas e estabelece punições, aos administradores e às administrações, tais como, por exemplo, contratação de operações crédito sem autorização de crédito é passível de reclusão de 1 a 2 anos, tanto para quem ordena, autoriza ou realiza (ver art. 359-A).
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