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Article 700-58Non-Penal Fines for Failure to File Returns, etc. for Hunting Tax

第七百条の五十八(狩猟税に係る不申告等に関する過料)

A prefecture may establish a provision in its Prefectural Ordinance imposing a non-penal fine of not more than 100,000 yen on a person liable for hunting tax who, without due cause, fails to file a return or make a report on the matters that are to be filed or reported pursuant to Article 700-56.

道府県は、狩猟税の納税義務者が第七百条の五十六の規定によつて申告し、又は報告すべき事項について正当な事由がなくて申告又は報告をしなかつた場合においては、その者に対し、当該道府県の条例で十万円以下の過料を科する旨の規定を設けることができる。

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