Public receivables have a major importance for financing of pub- lic expenditures and functioning of state. Therefore, pursuance and col- lection of public receivables are subject to different procedures from private receivables. Furthermore, in order to guarantee pursuance and collection of these receivables, various measures were taken with the Law on the Procedure for the Collection of Public Receivables. The pre- cautions that guarantee public receivables, protect them in each process from their origins to collections. Besides those precautions, some other measures in the Law No. 6183 also guarantee public receivables. In so- me articles of the Law No. 6183, the actions aimed at complicating or preventing partially or fully the collection of public receivables are re- gulated as crimes. Regulations on those crimes provide an indirect gua- rantee for public receivables. Officials who are authorized in the imple- mentation of the Law No. 6183, public debtors and another individiuals are able to commit those crimes. Crimes which are specific to public debtors and which constitute the subject of this study are prevention of collection of public receivables, making false declarations, not notify asset acquisitons and asset increases, not give the required informations.