Article 158Non-Compliance with a Notification Disposition for a Criminal Tax Case Concerning Indirect National Tax

①In the case where the offender has received the notification referred to in paragraph (1) of the preceding Article (if a correction has been made pursuant to the provisions of paragraph (3) of that Article, that correction; referred to as a "notification, etc." in this Article), if the offender fails to comply with the notification within 20 days counting from the day following the day on which the offender received that notification, etc., the regional commissioner or district director must file an accusation with a public prosecutor; provided, however, that this does not apply if the offender complies before the accusation even after that period has elapsed.

②The same applies as in the preceding paragraph when a notification, etc. cannot be given because the residence of the offender is unknown, because the offender has refused to receive the documents pertaining to the notification, etc., or for any other reason.