Article 170Offenses of Refusing Inspection, Etc. in Delinquent Tax Collection Procedures for Automobile Tax Carried Out in Accordance with the Rules of the National Tax Collection Act

一in the case referred to in Article 168, paragraph (6), when the person gives no answer, or makes a false statement, in response to questions by a prefectural tax collection official conducted in accordance with the rules of Article 141 of the National Tax Collection Act;

二in the case referred to in Article 168, paragraph (6), when the person refuses, obstructs or evades the inspection by a prefectural tax collection official, conducted in accordance with the rules of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles;

三in the case referred to in Article 168, paragraph (6), when the person, without justifiable grounds, fails to comply with a request by a prefectural tax collection official, made in accordance with the rules of Article 141 of the National Tax Collection Act, for the presentation or submission of articles, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.