Article 700-60Offenses Relating to Refusal of Inspection, etc. for Hunting Tax
第七百条の六十（狩猟税に係る検査拒否等に関する罪）
In the case falling under any of the following items, the person who committed the violation is punished by a fine of not more than 300,000 yen:
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、三十万円以下の罰金に処する。
When a person refuses, obstructs or evades the inspection of books and documents or articles under the provisions of the preceding Article;
前条の規定による書類又は物件の検査を拒み、妨げ、又は忌避したとき。
When a person, in response to a demand for the presentation or submission of articles under the provisions of paragraph (1) of the preceding Article, fails to comply without justifiable grounds, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records; or
前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
When a person fails to answer questions put by a tax collection official under the preceding Article, or gives a false answer.
Where the agent or employee of a person has committed the violation set forth in the preceding paragraph in connection with that person's hunting or property, not only is the offender to be punished, but that person is also to be subject to the penalty prescribed in that paragraph.
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tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
fine
罰金
A criminal punishment of paying money to the state, of 10,000 yen or more, or less where it is reduced (Penal Code, Article 15). It ranks below imprisonment (拘禁刑) and above penal detention (拘留) and a petty fine (科料) (Articles 9 and 10, paragraph (1)). A person who cannot pay it in full is held in a workhouse (労役場) for one day to two years, or up to three years where fines are imposed together, a period set when the sentence is passed (Article 18, paragraphs (1), (3) and (4)); not within thirty days of the sentence becoming final without the person's consent (paragraph (5)). If it is not enforced for three years after the sentence becomes final, the person is released from it by prescription (Articles 31 and 32, item (v)); the three years do not run while its execution is suspended under law or the person is abroad, and an act of execution interrupts them (Articles 33 and 34, paragraph (2)).
Written by AI using Penal Code, Arts. 9, 10, 15, 18, 31 to 34 as a reference.