(1) The Commissioner of the National Tax Service, the commissioner of a regional tax office having jurisdiction over the place for tax payment, or the head of a tax office having jurisdiction over the place for tax payment shall impose an administrative fine not exceeding 20 million won on any of the following persons: <Amended on Dec. 31, 2022>
1. A person who violates an order for tax perpetuation or investigations issued under Article 74 (2);
2. A person who violates a corrective order under Article 75 (2).
(2) The standards for imposing administrative fines under paragraph (1) shall be prescribed by Presidential Decree. <Newly Inserted on Dec. 8, 2021>[This Article Newly Inserted on Dec. 31, 2018]