Adam Lankamer Oct 22, 2007:

IMHO the question refers to an improper/illegal deposit which is subjected to 'penal' taxation

Christine Mercier (asker) Oct 22, 2007:

nieprawidlowy but it does not seem to be in the sense of "improper", i.e. illegal, but more an "unusual" or "non-standard" deposit ... I have used "non-standard" but I was wondering if there was a more accurate term.