①When a person evades all or part of the mining area tax by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both.

②Where 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.

③In addition to what is prescribed in paragraph (1), when a person evades all or part of the mining area tax by failing to make a declaration or report on matters to be declared or reported pursuant to the provisions of Article 185, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 500,000 yen, or both.

④Where 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.

⑤Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed 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 fines prescribed in those paragraphs are to be imposed on that corporation or person.

⑥In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).

The prefectural governor may reduce or exempt mining area tax, as provided by Prefectural Ordinance of that prefecture, only for persons whom the governor finds to require a reduction or exemption of the tax where there is a natural disaster or other special circumstances.

Where a mining right is transferred for a reason other than public sale or auction, and there are local government levies on mining area tax unpaid by the former holder of the mining right, the new holder of the mining right is under an obligation to pay them jointly and severally with the former holder.

①When a taxpayer of mining area tax pays the tax after the due date for payment under Article 182 (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter to mining area tax), the taxpayer must pay it with an amount of delinquency charge added to the tax amount, equivalent to the amount calculated by multiplying the tax amount, according to the number of days in the period from the day following that due date for payment to the date of payment, by a rate of 14.6 percent per year (7.3 percent per year for the period up to the day on which one month has elapsed from the day following that due date for payment).

②The prefectural governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph where the governor finds that there are unavoidable grounds for the taxpayer's failure to pay the tax by the due date for payment under Article 182.

①Where a taxpayer fails to pay in full the local government levies on mining area tax by the due date for payment, the prefectural tax collection official must issue a demand letter within 20 days after the due date for payment. However, this does not apply in the case of advance collection.

②A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in the preceding paragraph.

When a prefectural tax collection official has issued a demand letter, the official may collect a fee in accordance with the Prefectural Ordinance of the prefecture concerned.

①When a person delinquent in payment of mining area tax falls under any one of the following items, the prefectural tax collection official must seize the property of the person delinquent in payment with respect to the local government levies on that mining area tax.

②Where the provisions of the preceding paragraph are applied to a secondary taxpayer or a guarantor, the phrase "demand letter" in item (i) of that paragraph is deemed to be replaced with "written reminder to pay".

③If, during the period after the due date for payment of the local government levies on the mining area tax until the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, a fact falling under any one of the items of Article 13-2, paragraph (1) arises with respect to a person delinquent in payment who has received a demand, the prefectural tax collection official may immediately seize that person's property.

④Where compulsory liquidation procedure is conducted on the property of a person delinquent in payment, the prefectural tax collection official must make a request for share distribution to the enforcement agency (the court handling the bankruptcy case pertaining to the request for share distribution, where a request for share distribution is made of local government levies on the mining area tax pertaining to a claim listed in Article 114, item (i) of the Bankruptcy Act) with respect to the local government levies on the mining area tax pertaining to the delinquency.

⑤If, in a case where a prefectural tax collection official is able to make a seizure under paragraphs (1) through (3), property of the person delinquent in payment that is listed in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized by the delinquent tax collection procedure for other local government levies or national taxes, or by a disposition carried out in accordance with the rules for those delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.

⑥Delinquent tax collection procedures for local government levies on the mining area tax, including those provided for in the preceding paragraphs, are to follow the delinquent tax collection procedures prescribed in the National Tax Collection Act.

⑦Dispositions under the preceding paragraphs may also be carried out outside the area of the prefecture concerned.

①If a taxpayer of the mining area 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 taxpayer commits an act referred to in the preceding paragraph for the purpose of enabling the taxpayer to evade the execution of a delinquent tax collection procedure.

③If a person, knowing the circumstances, becomes the counterparty of the taxpayer or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed the violation as the 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.

①In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

②Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

In the case referred to in Article 200, paragraph (6), a person who makes a false statement to the prefectural governor on matters on which a statement is to be made in accordance with the rules of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.