A person who, in violation of the provisions of Article 96-10, paragraph (1) (including cases where applied mutatis mutandis pursuant to Article 96-19), has failed to keep financial statements, etc., has failed to enter matters that must be entered in the financial statements, etc., or has made false entries, or who has refused, without justifiable grounds, a request under the items of Article 96-10, paragraph (2) (including cases where applied mutatis mutandis pursuant to Article 96-19), is punished by a civil fine of not more than 200,000 yen.