Tribute from widows and orphans

What are the consequences of failure to report the acquisition of inheritance from the next of kin within 6 months? Will a late report be valid?

Attorney Tomasz Krzywański from the private client advisory practice refers to practical aspects of Article 4a of the Act on Inheritance and Donation Tax in the context of real people's stories.

https://finanse.wp.pl/haracz-od-wdow-i-sierot-to-karanie-pograzonych-w-smutku-6699483940785024a