Article 144-52Offenses Concerning Delinquent Tax Collection Procedures for the Light Oil Delivery Tax

①If a special collection agent or taxpayer of the light oil delivery tax, for the purpose of evading the execution of delinquent tax collection procedures, conceals or destroys his or her property, disposes of it to the detriment of the prefecture, falsely increases the encumbrances on that property, or alters its present state, thereby reducing the value of the property or increasing the expenses for the delinquent tax collection procedure pertaining to it, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.

②The same applies where a third party in possession of the property of a special collection agent or taxpayer commits an act referred to in the preceding paragraph for the purpose of enabling the special collection agent or taxpayer to evade the execution of delinquent tax collection procedures.

③A person who, knowing the circumstances, becomes the counterparty of a special collection agent or taxpayer, or of a third party in possession of that person's property, in an act referred to in the preceding two paragraphs, and commits the violation as that counterparty, is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.

④If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.