The articles describe randomness of application of Articles 159 or 199 of the Criminal Code of the Russian Federation based on arbitrary judgments on violation of Article 54.1 of the Tax Code of the Russian Federation, although the content of Sub-Clause 1 of Clause 2 of this article is uncertain to begin with. The Constitutional Court of the Russian Federation refuses to eliminate ambiguity of legal provisions contained in the named articles of the law. The possibility of arbitrary tax collection based on formally ambiguous Sub-Clause 1 of Clause 2 of Art. 54.1 of the Tax Code of the Russian Federation is explained by the fiscal interest of the state. However, there is no reasonable sense to convict for dubious violations of Art. 54.1 of the Tax Code of the Russian Federation under various criminal law articles, and there are no criteria for selection of such articles. The third article focuses on the inconsistency of constituent elements of crimes serving as the basis for the origination of liability for violations of Art. 54.1 of the Tax Code of the Russian Federation, including constituent elements of tax offenses.