{"id":163972,"date":"2019-02-03T19:55:29","date_gmt":"2019-02-03T22:55:29","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=163972"},"modified":"2019-04-15T21:24:48","modified_gmt":"2019-04-16T00:24:48","slug":"gabarito-sefaz-rs-auditor-direito-penal-extraoficial","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/gabarito-sefaz-rs-auditor-direito-penal-extraoficial\/","title":{"rendered":"GABARITO SEFAZ-RS &#8211; AUDITOR &#8211; Direito Penal (extraoficial)"},"content":{"rendered":"\n<p style=\"text-align:center\"><strong>GABARITO SEFAZ-RS &#8211; Direito Penal (auditor)<\/strong><\/p>\n\n\n\n<p>Ol\u00e1, pessoal<\/p>\n\n\n\n<p>Para quem n\u00e3o me conhece ainda, meu nome \u00e9 <strong>Renan Araujo<\/strong> e sou professor aqui no Estrat\u00e9gia Concursos, lecionando as mat\u00e9rias de Direito Penal e Processual Penal.<\/p>\n\n\n\n<p>Antes de prosseguir, <strong>convido voc\u00ea a me seguir no INSTAGRAM<\/strong>:<strong>&nbsp;<a href=\"http:\/\/www.instagram.com\/profrenanaraujo\/?hl=pt-br\">Instagram do Prof. Renan Araujo<\/a><\/strong><\/p>\n\n\n\n<p>Neste artigo vamos comentar as quest\u00f5es de <strong>Direito Penal\u00a0<\/strong>que foram cobradas pelo <strong>CESPE<\/strong> no concurso da <strong>SEFAZ-RS<\/strong>, para o cargo de auditor.<\/p>\n\n\n\n<p>Vamos aos coment\u00e1rios:<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"449\" height=\"201\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195312\/image25.png\" alt=\"\" class=\"wp-image-163974\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195312\/image25.png 449w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195312\/image25.png 300w\" sizes=\"auto, (max-width: 449px) 100vw, 449px\" \/><\/figure>\n\n\n\n<p><strong>46 (CESPE \u2013 2019 \u2013\nSEFAZ RS \u2013 AUDITOR)<\/strong><\/p>\n\n\n\n<p><strong>COMENT\u00c1RIOS<\/strong><\/p>\n\n\n\n<p>A conduta do\nagente, neste caso, se amolda ao tipo penal do art. 293, I do CP, crime de \u201cfalsifica\u00e7\u00e3o\nde pap\u00e9is p\u00fablicos\u201d:<\/p>\n\n\n\n<p>Falsifica\u00e7\u00e3o de\npap\u00e9is p\u00fablicos<\/p>\n\n\n\n<p>Art. 293 &#8211;\nFalsificar, fabricando-os ou alterando-os:<\/p>\n\n\n\n<p>I \u2013 selo destinado\na controle tribut\u00e1rio, papel selado ou qualquer papel de emiss\u00e3o legal\ndestinado \u00e0 arrecada\u00e7\u00e3o de tributo; (Reda\u00e7\u00e3o dada pela Lei n\u00ba 11.035, de 2004)<\/p>\n\n\n\n<p><strong>GABARITO: Letra A<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"450\" height=\"340\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195336\/image26.png\" alt=\"\" class=\"wp-image-163975\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195336\/image26.png 450w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195336\/image26.png 300w\" sizes=\"auto, (max-width: 450px) 100vw, 450px\" \/><\/figure>\n\n\n\n<p><strong>47 (CESPE \u2013 2019 \u2013\nSEFAZ RS \u2013 AUDITOR)<\/strong><\/p>\n\n\n\n<p><strong>COMENT\u00c1RIOS<\/strong><\/p>\n\n\n\n<p>O agente, neste\ncaso, praticou o crime de excesso de exa\u00e7\u00e3o, previsto no art. 316, \u00a7 \u00fanico do\nCP, pois exigiu TRIBUTO QUE SABIA SER INDEVIDO.<\/p>\n\n\n\n<p><strong>GABARITO: Letra C<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"439\" height=\"267\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195345\/image27.png\" alt=\"\" class=\"wp-image-163976\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195345\/image27.png 439w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195345\/image27.png 300w\" sizes=\"auto, (max-width: 439px) 100vw, 439px\" \/><\/figure>\n\n\n\n<p><strong>48 (CESPE \u2013 2019 \u2013\nSEFAZ RS \u2013 AUDITOR)<\/strong><\/p>\n\n\n\n<p><strong>COMENT\u00c1RIOS<\/strong><\/p>\n\n\n\n<p>Neste caso n\u00e3o h\u00e1\ncrime, sendo conduta at\u00edpica, embora configure infra\u00e7\u00e3o administrativa.<\/p>\n\n\n\n<p><strong>GABARITO: Letra A<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"449\" height=\"266\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195358\/image28.png\" alt=\"\" class=\"wp-image-163977\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195358\/image28.png 449w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195358\/image28.png 300w\" sizes=\"auto, (max-width: 449px) 100vw, 449px\" \/><\/figure>\n\n\n\n<p><strong>50 (CESPE \u2013 2019 \u2013\nSEFAZ RS \u2013 AUDITOR)<\/strong><\/p>\n\n\n\n<p><strong>COMENT\u00c1RIOS<\/strong><\/p>\n\n\n\n<p>A conduta narrada\nconfigura crime funcional contra a ordem tribut\u00e1ria, previsto no art. 3\u00ba, III\nda Lei 8.137\/90.<\/p>\n\n\n\n<p><strong>GABARITO: Letra E<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"458\" height=\"396\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195409\/image29.png\" alt=\"\" class=\"wp-image-163978\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195409\/image29.png 458w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195409\/image29.png 300w\" sizes=\"auto, (max-width: 458px) 100vw, 458px\" \/><\/figure>\n\n\n\n<p><strong>51 (CESPE \u2013 2019 \u2013\nSEFAZ RS \u2013 AUDITOR)<\/strong><\/p>\n\n\n\n<p><strong>COMENT\u00c1RIOS<\/strong><\/p>\n\n\n\n<p>Dentre as\nalternativas trazidas apenas a letra C traz um crime contra as finan\u00e7as\np\u00fablicas, que \u00e9 o crime de \u201ccontrata\u00e7\u00e3o de opera\u00e7\u00e3o de cr\u00e9dito\u201d, na forma do\nart. 359-A, \u00a7 \u00fanico, I do CP:<\/p>\n\n\n\n<p><em>Contrata\u00e7\u00e3o de\nopera\u00e7\u00e3o de cr\u00e9dito<\/em><\/p>\n\n\n\n<p><em>Art. 359-A (&#8230;)<\/em><\/p>\n\n\n\n<p><em>Par\u00e1grafo \u00fanico.\nIncide na mesma pena quem ordena, autoriza ou realiza opera\u00e7\u00e3o de cr\u00e9dito,\ninterno ou externo: (Inclu\u00eddo pela Lei n\u00ba 10.028, de 2000)<\/em><\/p>\n\n\n\n<p><em>I \u2013 com\ninobserv\u00e2ncia de limite, condi\u00e7\u00e3o ou montante estabelecido em lei ou em\nresolu\u00e7\u00e3o do Senado Federal; (Inclu\u00eddo pela Lei n\u00ba 10.028, de 2000)<\/em><\/p>\n\n\n\n<p><strong>GABARITO: Letra C<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"451\" height=\"360\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195423\/image30.png\" alt=\"\" class=\"wp-image-163979\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195423\/image30.png 451w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195423\/image30.png 300w\" sizes=\"auto, (max-width: 451px) 100vw, 451px\" \/><\/figure>\n\n\n\n<p><strong>52 (CESPE \u2013 2019 \u2013\nSEFAZ RS \u2013 AUDITOR)<\/strong><\/p>\n\n\n\n<p><strong>COMENT\u00c1RIOS<\/strong><\/p>\n\n\n\n<p>a) ERRADA: Item\nerrado, pois a nova lei abolitiva se aplica aos fatos anteriores, ainda que j\u00e1\ntenha havido o tr\u00e2nsito em julgado, na forma do art. 2\u00ba do CP.<\/p>\n\n\n\n<p>b) ERRADA: Item\nerrado, pois esta lei nova ser\u00e1 BEN\u00c9FICA, logo, ter\u00e1 efic\u00e1cia retroativa.<\/p>\n\n\n\n<p>c) CORRETA: Item\ncorreto, pois a abolitio criminis faz cessar a pena e os efeitos PENAIS da condena\u00e7\u00e3o,\nna forma do art. 2\u00ba do CP.<\/p>\n\n\n\n<p>d) ERRADA: Item\nerrado, pois esta lei nova ser\u00e1 BEN\u00c9FICA, logo, ter\u00e1 efic\u00e1cia retroativa.<\/p>\n\n\n\n<p>d) ERRADA: Item\nerrado, pois neste caso a lei nova ser\u00e1 incriminadora, logo, n\u00e3o ter\u00e1 efic\u00e1cia\nretroativa.<\/p>\n\n\n\n<p><strong>GABARITO: Letra C<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"461\" height=\"250\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195432\/image31.png\" alt=\"\" class=\"wp-image-163980\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195432\/image31.png 461w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195432\/image31.png 300w\" sizes=\"auto, (max-width: 461px) 100vw, 461px\" \/><\/figure>\n\n\n\n<p><strong>53 (CESPE \u2013 2019 \u2013\nSEFAZ RS \u2013 AUDITOR)<\/strong><\/p>\n\n\n\n<p><strong>COMENT\u00c1RIOS<\/strong><\/p>\n\n\n\n<p>Dentre as\nalternativas apresentadas, apenas a Letra B traz um crime que possui forma\nculposa, que \u00e9 o peculato, j\u00e1 que o peculato culposo est\u00e1 previsto no art. 312,\n\u00a7 2\u00ba do CP.<\/p>\n\n\n\n<p><strong>GABARITO: Letra B<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"454\" height=\"249\" src=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195441\/image32.png\" alt=\"\" class=\"wp-image-163981\" srcset=\"https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195441\/image32.png 454w, https:\/\/dhg1h5j42swfq.cloudfront.net\/2019\/02\/03195441\/image32.png 300w\" sizes=\"auto, (max-width: 454px) 100vw, 454px\" \/><\/figure>\n\n\n\n<p><strong>54 (CESPE \u2013 2019 \u2013\nSEFAZ RS \u2013 AUDITOR)<\/strong><\/p>\n\n\n\n<p><strong>COMENT\u00c1RIOS<\/strong><\/p>\n\n\n\n<p>A culpabilidade\nficar\u00e1 afastada no caso de erro de proibi\u00e7\u00e3o inevit\u00e1vel, ou seja, erro inevit\u00e1vel\nsobre a ilicitude do fato, na forma do arr. 21 do CP.<\/p>\n\n\n\n<p><strong>GABARITO: Letra A<\/strong><\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u00a0__________________<\/p>\n\n\n\n<p>Se voc\u00ea quer conhecer mais do meu trabalho aqui no Estrat\u00e9gia Concursos, <a href=\"https:\/\/www.estrategiaconcursos.com.br\/cursosPorProfessor\/renan-araujo-3209\/\">clique aqui<\/a> e baixe, gratuitamente, as aulas demonstrativas dos meus cursos.<\/p>\n\n\n\n<p><strong>Bons estudos!<\/strong><\/p>\n\n\n\n<p><strong>Prof. Renan Araujo<\/strong><\/p>\n\n\n\n<p><strong>E-mail:&nbsp;<\/strong><a href=\"mailto:profrenanaraujo@gmail.com\"><strong>prof<\/strong><\/a><strong>renanaraujo@gmail.com<\/strong><\/p>\n\n\n\n<p><strong>Facebook:&nbsp;<\/strong><a href=\"http:\/\/www.facebook.com\/profrenanaraujoestrategia\"><strong>www.facebook.com\/profrenanaraujoestrategia<\/strong><\/a><\/p>\n\n\n\n<p><strong>Instagram:&nbsp;<\/strong><a href=\"http:\/\/www.instagram.com\/profrenanaraujo\/?hl=pt-br\"><strong>www.instagram.com\/profrenanaraujo\/?hl=pt-br<\/strong><\/a><\/p>\n\n\n\n<p><strong>Youtube:&nbsp;<\/strong><a href=\"http:\/\/www.youtube.com\/channel\/UClIFS2cyREWT35OELN8wcFQ\"><strong>www.youtube.com\/channel\/UClIFS2cyREWT35OELN8wcFQ<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>GABARITO SEFAZ-RS &#8211; Direito Penal (auditor) Ol\u00e1, pessoal Para quem n\u00e3o me conhece ainda, meu nome \u00e9 Renan Araujo e sou professor aqui no Estrat\u00e9gia Concursos, lecionando as mat\u00e9rias de Direito Penal e Processual Penal. Antes de prosseguir, convido voc\u00ea a me seguir no INSTAGRAM:&nbsp;Instagram do Prof. Renan Araujo Neste artigo vamos comentar as quest\u00f5es [&hellip;]<\/p>\n","protected":false},"author":39,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1],"tags":[],"tax_estado":[],"class_list":["post-163972","post","type-post","status-publish","format-standard","hentry","category-cursos-e-concursos"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>GABARITO SEFAZ-RS - AUDITOR - Direito Penal (extraoficial)<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.estrategiaconcursos.com.br\/blog\/gabarito-sefaz-rs-auditor-direito-penal-extraoficial\/\" \/>\n<meta property=\"og:locale\" content=\"pt_BR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GABARITO SEFAZ-RS - AUDITOR - Direito Penal (extraoficial)\" \/>\n<meta property=\"og:description\" content=\"GABARITO SEFAZ-RS &#8211; Direito Penal (auditor) Ol\u00e1, pessoal Para quem n\u00e3o me conhece ainda, meu nome \u00e9 Renan Araujo e sou professor aqui no Estrat\u00e9gia Concursos, lecionando as mat\u00e9rias de Direito Penal e Processual Penal. 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