The Effectiveness of Implementing Criminal Sanctions as the Last Resort (Ultimum Remedium Principle) in Excise Crimes as an Effort to Recover State Revenue Losses. Al-Ishlah: Jurnal Ilmiah Hukum, [S. l.], v. 28, n. 2, p. 82–92, 2025. DOI: 10.56087/z9psr097. Disponível em: https://jurnal.fh.umi.ac.id/index.php/ishlah/article/view/1307. Acesso em: 24 aug. 2025.