Any person falling under any of the following items is subject to a fine of not more than 300,000 yen:
次の各号のいずれかに該当する者は、三十万円以下の罰金に処する。
a person who has failed to give a report or to submit or present books and documents as provided for in Article 13, paragraph (1) or Article 35, paragraph (1); made a false report, or submitted or presented false books or documents; has refused to answer to questions under these provisions or given a false answer to them; or has refused, interfered with, or evaded an inspection under these provisions;
a person who has not made the notification provided for in Article 17 or has made a false notification;
第十七条の規定による届出をせず、又は虚偽の届出をした者
a person who has not made the notification provided for in Article 19, paragraph (1) or has made a false notification;
第十九条第一項の規定による届出をせず、又は虚偽の届出をした者
a person who has not given the notice provided for in Article 19, paragraph (2), or has given false notice;
第十九条第二項の規定による通知をせず、又は虚偽の通知をした者
a person who, in violation of Article 20, has not prepared books or documents or kept them at its place of business, or has prepared false books or documents;
第二十条の規定に違反して帳簿書類を作成せず、若しくは事業所に備えて置かず、又は虚偽の帳簿書類を作成した者
a person who has submitted the written application provided for in Article 23, paragraph (2) (including as applied mutatis mutandis pursuant to Article 31, paragraph (5) and Article 32, paragraph (2)) or the document provided for in Article 23, paragraph (3) (including as applied mutatis mutandis pursuant to Article 31, paragraph (5) and Article 32, paragraph (2)) which contains a false statement;
an officer or employee of a supervising organization who has committed a violation if the notification provided for in Article 32, paragraph (3) was not made, a false notification was made, or the document provided for in the same paragraph was submitted containing a false statement;
an officer or employee of a supervising organization who has committed a violation if the notification provided for in Article 33, paragraph (1) was not made, or a false notification was made;
an officer or employee of a supervising organization who has committed a violation if the supervision was discontinued or all or part of it was suspended without the notification provided for in Article 34, paragraph (1) or with a false notification;
an officer or employee of a supervising organization who has committed a violation in cases of violation of the provisions of Article 40, paragraph (1);
an officer or employee of a supervising organization who has committed a violation if books or documents were not prepared or kept at the place of business in violation of Article 41, or false books or documents were prepared; or
the officer or employee of the OTIT who has committed the violation if the report provided for in Article 100, paragraph (1) was not made, a false report was made, or the inspection provided for in the same paragraph was refused, interfered with, or evaded.