Chapter IX. Penal Provisions
Article 71. A person who falls under one of the following items shall be punished with imprisonment with hard labor not longer than three years or a fine not exceeding 300,000 yen;
(1) A person who violates the provisions of Article 4, paragraph 1 of Article 12 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 26), paragraph 1 of Article 37 (including the case where the same paragraph applies mutatis mutandis paragraph 2 of Article 60), paragraph 1 of Article 48 (including the case where the same paragraph shall applies mutatis mutandis in paragraph 2 of Article 61), paragraph 2 of Article 62, paragraph 1 of Article 65, paragraph 1 of Article 66 or Article 67;
(2) A cultivator or trial cultivator who cultivates or cultivates for trial tobacco at any place other than the site of cultivating or trial cultivating field or in area exceeding the acreage for which the permission has been given;
(3) A person consumes or secretes leaf tobacco or cigarette paper which is to be delivered to the Corporation;
(4) A person who, in contravention of the provision of Article 27 or paragraph 1 of Article 51, manufactures or prepares to manufacture manufactured tobacco or cigarette paper;
(5) A person who, in contravention of the provision of paragraph 2 of Article 29 or paragraph 1 of Article 60, sells or prepares to sell manufactured tobacco or cigarette paper;
(6) A person who receives the transfer of leaf tobacco or manufactured tobacco (or cigarette paper in case the same paragraph applies mutatis mutandis in paragraph 2 of Article 61) which was transferred in contravention of the provision of paragraph 1 of Article 48 (including the case the same paragraph applies mutatis mutandis in paragraph 2 of Article 61);
(7) A person who receives the transfer of leaf tobacco, manufactured tobacco or waste of leaf tobacco or manufactured tobacco which was transferred in contravention of paragraph 2 of Article 62.
Article 72. A person who imports tobacco seeds, leaf tobacco, manufactured tobacco or cigarette paper without a trust or a permission of the Corporation, shall be punished with imprisonment with hard labor not longer than three years or a fine not exceeding 300,000 yen;provided that in case the amount equivalent to 10 times as much as the price of tobacco seeds, leaf tobacco, manufactured tobacco or cigarette paper imported exceeds 300,000 yen, the fine shall be the sum not exceeding 10 times as much as the corresponding price.
2 A person who has intentionally prepared to commit the crime under the preceding paragraph or commenced to commit but not accomplished the crime under the same paragraph shall be followed by the suit of the same paragraph.
3 The amount equivalent to the price under paragraph 1 shall be the aggregation of the original cost at the place where such tobacco seeds, leaf tobacco, manufactured tobacco or cigarette paper were produced or purchased, packing cost, freight cost, insurance premium and other expenses needed before its arrival at the importing place, and a sum equivalent to import duty.
Article 73. A person who falls under one of the following items shall be punished with a fine not exceeding 100,000 yen:
(1) A person who violates the provision of Article 16, paragraph 3 of Article 34 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 60), Article 38 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 60), paragraph 2 of Article 48 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 61), paragraph 3 of Article 55 or paragraph 3 of Article 58;
(2) A cultivator or trial cultivator who cultivates or cultivates for trial a type of tobacco for which permission is not obtained;
(3) A person who has, in contravention of the provision of paragraph 2 of Article 10 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 26) succeeded the cultivation for trial of tobacco;
(4) A cultivator or trial cultivator who grows tobacco seedlings without permission or at any place other than the site of seedling bed or in area exceeding the acreage for which permission has been obtained;
(5) A cultivator or trial cultivator who cures or stores leaf tobacco at places other than the curing place or storage for which permission has been obtained;
(6) A person who has, in contravention of the provision of paragraph 2 of Article 17, gathered tobacco seeds or harvested second cropped leaf;
(7) A person who has, in contravention of the provision of paragraph 1 of Article 23 (including the case where the same Article applies mutatis mutandis in paragraph 2 of Article 26;this shall be the same in cases to be referred to in this item), or in contravention of the indication by the Corporation prescribed in paragraph 2 of Article23, transported leaf tabacco;
(8) A person who has, in contravention of the provision of paragraph 3 or 4 of Article 30, changed the locality of his store or made the selling visit of manufactured tobacco;
(9) A person has violated, without proper reasons, the indication of the Corporation under the provision of paragraph 1 of Article 39 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 60);
(10) A person who has, in contravention of the provision of paragraph 4 of Article 51, changed the matters prescribed in paragraph 2 of the same Article;
(11) A person who has, in contravention of the provision of paragraph 1 of Article 58, ceased or abandoned the manufacture of cigarette paper.
Article 74. A person who falls under one of the following items shall be punished with a fine not exceeding 50,000 yen:
(1) A person who violates the provisions of paragraph 1 of Article 10 (including the case where the same paragraph shall applies mutatis mutandis in paragraph 2 of Article 26), Article 33, Article 35 (including the case where the same Article shall applies mutatis mutandis in paragraph 2 of Article 60) or paragraph 2 of Article 37 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 60);
(2) A cultivator, trial cultivator or cigarette paper manufacturer who fails, without proper reasons, to deliver leaf tobacco or cigarette paper on the date of delivery decided by the Corporation;
(3) A person who fails to prepare a book or to state the prescribed matters therein under the provision of paragraph 1 of Article 36 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 60), paragraph 1 of Article 47 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 61), paragraph 1 of Article 57 or paragraph 3 of Article 62, or makes therein false descriptions;
(4) A person who fails to make an information or report prescribed in the provision of paragraph 2 of Article 36 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 60), or paragraph 2 of Article 40 (including the case where the same paragraph applies mutatis mutandis in paragraph 2 of Article 60) or makes a false information or report;
(5) A person who has, in contravention of the provision of Article 42, abandoned his business;
(6) A person who has, in contravention of the provision of paragraph 2 of Article 64, consumed or disused tobacco seeds, leaf tobacco, manufactured tobacco or cigarette paper;
(7) A person who has rejected, interfered or avoided the inspection prescribed in Article 69.
Article 75. Tobacco, tobacco seeds, tobacco seedlings, leaf tobacco, manufactured tobacco, waste of leaf tobacco or manufactured tobacco, cigarette paper, substitute of manufactured tobacco, materials thereof or tools or machines to be used for manufacturing manufactured tobacco, cigarette paper or substitute of manufactured tobacco relating to the offence mentioned in Article 71, paragraph 1 or 2 of Article 72 or items 4 to 7 inclusive of Article 73, shall be confiscated.
2 In case the objects mentioned in the preceding paragraph have been transferred to others or consumed, or such objects are unconfiscable because they are owned by another person, a sum equivalent to the price thereof shall be collected in addition from the offender.
Article 76. A person who has committed a crime under Article 71 or paragraph 1 or 2 of Article 72 may be punished with imprisonment with hard labor and a fine at the same time in accordance with the attendant circumstances.
Article 77. In case a representative of a juridical person or a proxy, servant or other employee of a juridical person or a person is found to have done a violating act under the provisions of Articles 71 to 74 inclusive in respect to the business or property of the juridical person or the person, the actual violator shall be punished, and besides the juridical person himself or the person himself shall be punished with a fine under the provisions of the respective Article.
Article 78. To a person who has committed crimes mentioned in the provisions of Articles 71 to 74 inclusive (excluding items 3 and 7 of Article 74), provisions of the proviso to paragraph 3 of Article 38, paragraph 2 of Article 39, Article 40, Article 41, paragraph 2 of Article 48, Article 63 and Article 66 of the Criminal Code (Law No.45 of 1907) shall not apply;provided that this shall not apply to the case where such person shall be punished with imprisonment with hard labor or to the imprisonment with hard labor when he shall be punished concurrently with imprisonment with hard labor and a fine.
Article 79. The provisions of the Anti-National Tax Evasion Law shall apply mutatis mutandis to the violating case of this Law. In this case, the violating case of this Law shall be deemed to be violating case of indirect national tax.
2 In the case of the preceding paragraph the duties of the chief of Regional Financial Bureau or the chief of Taxation Office under the Anti-National Tax Evasion Law shall be acted by the officer or employee of the Corporation, who has been designated by the Minister of Finance in accordance with the extent of jurisdiction determined by him on the recommendation of the President of the Corporation.
3 In the case of paragraph 1, the duties of tax collector under the Anti-National Tax Evasion Law shall be acted by the employee of the Corporation who has been designated by the Minister of Finance on the recommendation of the President of the Corporation, under the extent of jurisdiction for the officer or employee of the Corporation designated by the Minister of Finance in accordance with the provisions of the preceding paragraph as well as the judicial police personnel and national public personnel enumerated below (hereinafter referred to as "judicial police personnel and the like" ). In this case, the employee of the Corporation who has been designated in accordance with the extent of jurisdiction for the officer or employee of the Corporation who acts the duties of the chief of Regional Finance Bureau, shall be deemed to be a tax collector of Regional Financial Bureau, and the employee of the Corporation who has been designated in accordance with the extent of jurisdiction for the officer or employee of the Corporation who acts the duties of the chief of Taxation Office as well as the judicial police personnel and the like shall be deemed to be a tax collector of Taxation Office:
(1) Police officers of Government of Local Public Entity;
(2) Maritime Safety Officials;
(3) Officers and employees of the Japanese National Railways who act their duties as judicial policemen;
(4) Afforestation Officers;
4 The President of the Corporation shall assign a candidate and make the recommendation in accordance with the provisions of the preceding two paragraphs.
5 In case the officer or employee prescribed in paragraph 2 or 3 acts the duties of the chief of Regional Financial Bureau, the chief of Taxation Office or the tax collector, he shall be under the supervision of the Minister of Finance.
6 The Minister of Finance may release the designation in accordance with the provision of paragraph 2 or 3 when he recognizes it necessary.
7 In ease the officer or employee prescribed in paragraph 2 or 3 who acts the duties of the chief of Regional Financial Bureau, the chief of Taxation Office or the tax collector is found to have been in contravention of the same Law or order issued thereunder or order in respect of the supervision of the Minister of Finance by the provision of paragraph 5 or has neglected his duties, the Minister of Finance himself may dismiss the officer or may order the President of the Corporation to take disciplinary action to the employee. The provisions of Articles 24 and 45 of the Japan Monopoly Public Corporation Law shall apply mutatis mutandis to this case.
8 The money and other objects which have been paid or delivered in accordance with the notification under the provisions of paragraph 1 of Article 14 of the Anti-National Tax Evasion Law applied mutatis mutandis in paragraph 1, shall belong to the National Treasury.
9 In respect to the application of the provisions of the State Redress Law (Law No.125 of 1947) to the case where the officer or employee prescribed in paragraph 2 or 3 acts the duties of the chief of Regional Financial Bureau, the chief of Taxation Office or the tax collector mentioned in the National Tax Evasion Law, the performance of the competent duties shall be deemed to be the exercise of public power and the said officer or employee shall be deemed to be a public personnel of the State.
10 Expenditures to be required for the performance of duties by the officer and employee of the Corporation in accordance with the Anti-National Tax Evasion Law applied mutatis mutandis in paragraph 1, shall be borne by the Corporation.