In the present article we discuss and analyze the contravention responsibility as to tax evasion. Tax evasion –the tax-payer avoids by all means the payment of taxes and other debt sums duet o be paid to the public budget. The Penal Code of RM stipulates fiscal evasion in the Art..244. Modifications have been also operated by the law nr. 206 of 2011, by introducing the responsibility for fiscal evasion of physical persons, both as infraction and administrative contravention. One of the efficient measures of combating the evasion phenomenon is the improvement of legislation in the field