次の各号のいずれかに該当する者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
A person who falls under any of the following items is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
a person who has submitted to a district director a written request for reassessment prescribed in Article 23, paragraph (3) (Request for Reassessment) containing false statements;
第七十四条の二、第七十四条の三（第二項を除く。）若しくは第七十四条の四から第七十四条の六まで（当該職員の質問検査権）の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又はこれらの規定による検査、採取、移動の禁止若しくは封かんの実施を拒み、妨げ、若しくは忌避した者
a person who has failed to answer, or has given a false answer to, questions asked by the relevant officials under the provisions of Article 74-2, Article 74-3 (excluding paragraph (2)), or Articles 74-4 through 74-6 (Right of the Relevant Officials to Ask Questions and Conduct Inspections), or who has refused, obstructed, or evaded an inspection, the taking of samples, the prohibition of removal, or sealing carried out under those provisions;
第七十四条の二から第七十四条の六まで又は第七十四条の七の二（特定事業者等への報告の求め）の規定による物件の提示若しくは提出又は報告の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出し、若しくは偽りの報告をした者
a person who, without justifiable grounds, has failed to comply with a request for the presentation or submission of articles or for a report under the provisions of Articles 74-2 through 74-6 or Article 74-7-2 (Request for Reports from Specified Business Operators, etc.), or has presented or submitted books and documents, or other articles (including copies thereof) containing false statements or records, or has made a false report.