Article 33 establishes administrative fines for filing an incorrect tax declaration under the QDMTT framework. A taxpayer is subject to a 25% fine on the value of the tax difference if the final assessed tax exceeds the amount in the declaration by more than 10%. However, this fine is reduced to 10% if the taxpayer voluntarily corrects the declaration before the Tax Department discovers the error. The article clarifies that this administrative fine is imposed in addition to any late payment penalties that may apply under Article 32, ensuring comprehensive compliance enforcement.