If a person has received or attempted to receive a refund under the provisions of Article 90-3-4, paragraph (1), Article 90-5, paragraph (1), Article 90-6, paragraph (1), Article 90-6-2, paragraph (1) or paragraph (1) of the preceding Article by deception or other wrongful act, the person who committed the violation is punished by imprisonment for 10 years or less or a fine of 1,000,000 yen or less, or both.
偽りその他不正の行為により第九十条の三の四第一項、第九十条の五第一項、第九十条の六第一項、第九十条の六の二第一項又は前条第一項の規定による還付を受け、又は受けようとしたときは、その違反行為をした者は、十年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
If three times the amount equivalent to the refund relating to the crime referred to in the preceding paragraph exceeds 1,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 1,000,000 yen and equal to or less than three times the amount equivalent to that refund.
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 Article 90-3-3, paragraph (4), has used the specified-use coal referred to in that paragraph for a use other than the use prescribed in that paragraph, or has transferred it for such a use;
第九十条の三の三第四項の規定に違反して同項の特定用途石炭を同項に規定する用途以外の用途に供し、又はこれに供するため譲渡したとき。
when a person, in violation of the provisions of Article 90-4, paragraph (6), has used the petroleum products, etc. referred to in that paragraph for a use other than the use prescribed in that paragraph, or has transferred them for such a use;
when a person, in violation of the provisions of Article 90-4-2, paragraph (4), has used the specified coal referred to in that paragraph for a use other than the use prescribed in that paragraph, or has transferred it for such a use;
第九十条の四の二第四項の規定に違反して同項の特定石炭を同項に規定する用途以外の用途に供し、又はこれに供するため譲渡したとき。
when a person, in violation of the provisions of Article 90-4-3, paragraph (4), has used the specified coal, etc. for power generation in Okinawa referred to in that paragraph for a use other than the use prescribed in that paragraph, or has transferred it for such a use;
第九十条の四の三第四項の規定に違反して同項の沖縄発電用特定石炭等を同項に規定する用途以外の用途に供し、又はこれに供するため譲渡したとき。
when a person, in violation of the provisions of Article 90-6, paragraph (6), has used the heavy oil referred to in that paragraph for a use other than the use prescribed in that paragraph, or has transferred it for such a use;
when a person, by deception or other wrongful act, has purchased the heavy oil prescribed in Article 90-6, paragraph (1) by the method prescribed in that paragraph for a purpose other than the purpose of using it for the use prescribed in that paragraph;
when a person has failed to submit the documents under the provisions of Article 90-6-2, paragraph (3), or has submitted false documents.
第九十条の六の二第三項の規定による書類を提出せず、又は偽りの書類を提出したとき。
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in paragraph (1) or the preceding paragraph in connection with the business or property of that corporation or individual, not only is the offender punished, but that corporation or individual is also subject to the fine prescribed in the preceding three paragraphs.
In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) pursuant to the preceding paragraph, the period of the statute of limitations is governed by the period of the statute of limitations for the crime referred to in that paragraph.