①If a person has received or attempted to receive, by deception or any other wrongful act, a refund under paragraph (4) of the preceding Article or under Article 9, paragraph (1) of the Local Gasoline Tax Act as applied mutatis mutandis pursuant to paragraph (7) of that Article following the deemed replacement of terms, the person who committed the violation is punished by imprisonment for 10 years or less or a fine of 1,000,000 yen or less, or both.

②If three times the amount equivalent to the refund relating to the crime referred to in the preceding paragraph exceeds 1,000,000 yen, the fine referred to in that paragraph may, depending on the circumstances, be an amount exceeding 1,000,000 yen and equal to or less than three times the amount equivalent to that refund.

③If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed the violation referred to in paragraph (1) with regard to the business or property of the corporation or individual, not only the offender is punished but also the corporation or individual is punished by the fine prescribed in that paragraph.

④In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) pursuant to the preceding paragraph, the period of the statute of limitations is governed by the period of the statute of limitations for the crime referred to in that paragraph.