Article 485-4Offenses Relating to Delinquent Tax Collection Procedures for Tobacco Tax

①When a taxpayer filing returns or a taxpayer of tobacco tax, for the purpose of evading the execution of delinquent tax collection procedures, conceals or damages his or her property, disposes of it to the detriment of the municipality, falsely increases the encumbrances on it, or alters its present state, thereby reducing the value of the property or increasing the expenses for the delinquent tax collection procedure relating to it, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

②The same applies as in the preceding paragraph where a third party in possession of the property of a taxpayer filing returns or a taxpayer commits the act referred to in that paragraph for the purpose of enabling the taxpayer filing returns or taxpayer to evade the execution of delinquent tax collection procedures.

③A person who, knowing the circumstances, becomes the counterparty of a taxpayer filing returns or a taxpayer, or of a third party in possession of his or her property, in an act referred to in the preceding two paragraphs, and commits the violation as that counterparty, is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.

④If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.