If a person evades all or part of light motor vehicle tax by deception or other wrongful acts, the person who committed the violation is punished by a fine of not more than 1,000,000 yen.
偽りその他不正の行為により軽自動車税の全部又は一部を免れたときは、その違反行為をした者は、百万円以下の罰金に処する。
Where the amount of tax evaded as referred to in the preceding paragraph exceeds 1,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 1,000,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
In addition to what is prescribed in paragraph (1), if a person evades all or part of light motor vehicle tax by failing to file a return or make a report on matters to be returned or reported pursuant to Article 452, paragraph (1), the person who committed the violation is to be punished by a fine of not more than 500,000 yen.
第一項に規定するもののほか、第四百五十二条第一項の規定により申告し、又は報告すべき事項について申告又は報告をしないことにより、軽自動車税の全部又は一部を免れたときは、その違反行為をした者は、五十万円以下の罰金に処する。
Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, commits a violation under paragraph (1) or (3) in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in the relevant paragraph is imposed on that corporation or person.
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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.