(1) The head of the competent tax office shall impose an administrative fine not exceeding 50 million won on a person who has made a false statement in response to a question by a tax official under regulations governing right to inquiry and investigation under tax-related statutes or on a person who has refused or evaded the performance of duties. <Amended on Dec. 21, 2021; Dec. 31, 2022>
(2) The standards for imposing administrative fines under paragraph (1) shall be prescribed by Presidential Decree. <Newly Inserted on Dec. 21, 2021>[This Article Newly Inserted on Dec. 31, 2018]