Tax matters are present in most organizations, subject to the fulfillment of a set of obligations and duties by those responsible. Thus, through the analysis of the Organic Tax Code and the theoretical aspects of Celis (2003), the topic related to the fiscal responsibility attributed to the officials of the Venezuelan state public sector agencies guaranteeing the tax obligation against crimes was addressed Prosecutors and their sanctions. The study is supported by an empirical analytical paradigm, quantitative approach, non-experimental design and type of descriptive research. The sample consisted of twenty-one (21) Administration Managers of the state public sector organizations of Zulia State. The data observed allowed us to determine that the officials responsible for the tax obligation are aware of the scope of their legal responsibility for both tax offenses and penalties and that the legislation punishes public officials twice. The conclusions indicate that the ethical component is a key element in the fulfillment of tax content obligations as an ethical and legal duty.