①A person who fails to make a report under Article 141, paragraph (1), or makes a false report, or who fails to answer a question by the relevant officials under that paragraph, or makes a false statement, or who refuses, obstructs, or evades an inspection under that paragraph, is subject to imprisonment for not more than six months or a fine of not more than 500,000 yen.

②When a dissolved National Pension Fund, without justifiable reason, fails to pay, by the time limit specified in a demand letter, the amount to be collected that it is to bear under Article 137-19, paragraph (1), a representative, agent, employee or other worker who committed that violation is also subject to the same penalty as under the preceding paragraph.