On Compliance of the Words "if These Transactions Have Not Been Declared in Accordance with the Procedure Established by the First Part of this Section, - in the Amount of 15 Per Cent of the Sum Total of These Transactions, Unless this Section provides Otherwise" of Section 30(2) of Law on Taxes and Fees (in the Wording of 4 December 1997) with Article 1 of the Satversme of the Republic of Latvia