When a person, without justifiable grounds, has failed to submit by the deadline for filing a return under Article 45, paragraph (1) (excluding one without the amount of consumption tax set out in item (iv) of that paragraph) or a return under Article 47, paragraph (1), the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less; provided, however, that the punishment may be remitted in light of the circumstances.