(1) Any person falling under any of the following subparagraphs shall be punished by an administrative fine not exceeding five million won:
1. A person who fails to prepare or keep the documents referred to in Article 14;
2. A person who fails to make a report as referred to in Article 27 or makes a false report;
3. A person who fails to file a report under Article 46(2).
(2) A person who fails to make a report or notification as referred to in Article 13, 28(2), or 31(2) shall be punished by an administrative fine not exceeding three million won.
(3) An administrative fine referred to in paragraphs (1) and (2) above shall be imposed and collected by the administrative agencies pursuant to the Presidential Decree. <Amended on Feb. 20, 1998>
(4) Deleted. <Oct. 16, 2018>
(5) Deleted. <Oct. 16, 2018>
(6) Deleted. <Oct. 16, 2018>