Abstract
The article analyses and describes the principles of penal-administrative liability for a breach of the provisions of the Act on Concessions for Works or Services, using mainly the comparative legal method. The most significant problems include the issues of the subject and object scope of penal-administrative liability. The article looks at aspects connected with the liability of entities acting in the public finance sector as well as those outside this sector. It attempts to answer questions about the legitimacy and effectiveness of the regulation and its influence on the attractiveness of concessions as one of the ways of entrusting public tasks.