In a case that falls under any of the following items, the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less:
次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
when a person, in violation of the provisions of the main clause of Article 8, paragraph (4), has transferred or received the goods set out in that paragraph without obtaining the approval under the proviso to that paragraph (including holding the goods in order to be entrusted with, or to broker, the transfer or receipt, or having a person entrusted with the transfer or a person brokering it hold the goods for the purpose of transfer);
when a person has submitted, with false statements, a return under Article 42, paragraph (1), (4) or (6) that states the matters set out in the items of Article 43, paragraph (1);
when a person has failed to submit a return under Article 47, paragraph (2) by the deadline for filing, or has submitted a false return;
第四十七条第二項の規定による申告書をその提出期限までに提出せず、又は偽りの申告書を提出したとき。
when a person, in violation of Article 57-5, has delivered the documents set out in item (i) or (ii) of that Article, or has provided the electronic or magnetic record set out in item (iii) of that Article.