一a person who has failed to submit a notification or submitted a false notification in accordance with the provisions of Article 21;

二a person who has failed to enter matters or made false entries, or failed to maintain an account book, in violation of the provisions of Article 26;

三a person who has failed to submit a report, or submitted a false report, in accordance with the provisions of Article 28, paragraph (2), or has refused, hindered or evaded the inspection pursuant to that paragraph.