I propose that the Government introduce high prison sentences and confiscation of property equal to 30 times the amount of the unpaid contribution in case of default or non-payment of health insurance and pension contributions.  For the persons responsible: owner, manager and accountant, the prison sentences are on a scale of 5 years for the owner, 5 years for the manager and 3 years for the accountant. This type of procedure should be carried out without a court hearing, i.e. it should be a mere enforcement procedure, based on a statement of the contributions paid, which would clearly show that the contribution for this or that insurance has not been paid on time, and the bailiff would simply follow the law.