Problems of Criminal Sanctions: A Case Study on Intentional Non-Submission and False Declaration of Assets and Liabilities under the Organic Act on Anti-Corruption B.E. 2561 (2018)

Abstract

This research consists purposes were 1. to study concepts and theories concerning criminal liability in the process of auditing statements of assets and liabilities 2. to compare legal measures applied to the auditing of asset and liability declarations of public officials in Thailand, the United States, and the French Republic 3. to analyze systemic and procedural problems in the auditing mechanisms and 4. to propose recommendations for improving legal measures to enhance the effectiveness of asset and liability auditing. This study adopted a qualitative research approach utilizing documentary research methods. Data were collected from a wide range of relevant documentary sources, including books, academic publications and judicial decisions. The collected data were systematically analyzed using content analysis. The findings reveal that 1) the concepts and theories regarding criminal liability in cases of intentional failure to submit, or intentional submission of false asset and liability declarations, remain inadequately aligned with appropriate penalties 2) Thailand, the United States and France clearly stipulate sanctions for late submission and define “spouse” strictly as a legally recognized partner 3) the offense concerning cohabitation as husband and wife without legal registration, as defined under the National Anti-Corruption Commission’s Regulation (No. 2) B.E. 2568 (2025), lacks sufficient clarity, leading to misinterpretation and potential misuse by declarants to deny responsibility and 4) the study recommends amending the Organic Act on Anti-Corruption B.E. 2561(2018) to explicitly prescribe penalties for late submission, ensure proportionality of criminal sanctions and provide a clearer definition of cohabitation as husband and wife.