Article 447Offenses Relating to Refusal of Inspection, etc. Concerning Light Motor Vehicle Tax
第四百四十七条（軽自動車税に係る検査拒否等に関する罪）
In the case falling under any of the following items, the person who committed the violation is punished by a fine of not more than 300,000 yen:
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、三十万円以下の罰金に処する。
where the person refuses, obstructs or evades an inspection by a tax collection official of books and documents or other articles under paragraph (1) of the preceding Article;
where the person, without justifiable grounds, fails to comply with a request by a tax collection official under paragraph (1) of the preceding Article for the presentation or submission of articles, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records;
where the person fails to answer, or gives a false answer, in response to questions by a tax collection official under paragraph (1) of the preceding Article.
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.
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tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
fine
罰金
A criminal punishment of paying money to the state, of 10,000 yen or more, or less where it is reduced (Penal Code, Article 15). It ranks below imprisonment (拘禁刑) and above penal detention (拘留) and a petty fine (科料) (Articles 9 and 10, paragraph (1)). A person who cannot pay it in full is held in a workhouse (労役場) for one day to two years, or up to three years where fines are imposed together, a period set when the sentence is passed (Article 18, paragraphs (1), (3) and (4)); not within thirty days of the sentence becoming final without the person's consent (paragraph (5)). If it is not enforced for three years after the sentence becomes final, the person is released from it by prescription (Articles 31 and 32, item (v)); the three years do not run while its execution is suspended under law or the person is abroad, and an act of execution interrupts them (Articles 33 and 34, paragraph (2)).
Written by AI using Penal Code, Arts. 9, 10, 15, 18, 31 to 34 as a reference.