Article 58. Without prejudice to the application of the provisions of Chapter 7, an administrative penalty shall be imposed for each further claim, as mentioned in Article 50, paragraph 3), and for each official notice to pay, as mentioned in subparagraph 1 of Article 54. If taxes are not or insufficiently declared, the penalty shall be equal to the taxes that were not or insufficiently declared. In cases where payment of the declared taxes is late, the penalty shall be equivalent to 10% of the taxes that were not paid on time. In both cases, the penalty shall be no less than 70 euros. This administrative penalty shall be calculated based on the environmental tax without application of the coefficient of 0.70, as referred to in Article 46, paragraph 6.