Taxpayers who, through changing or concealing land category or grade, or when the reasons or facts for applying special tax rates, reducing or exempting land value tax or agricultural land tax cease to exist, and fail to report to the competent tax authority, shall be dealt with according to the following provisions:
1. Those who evade taxes or reduce taxes will be fined up to three times the amount of tax evaded, in addition to making up the shortfall in the amount due.
2. Those who evade payment in kind will be fined up to double the amount of the agricultural land tax payable in kind, in addition to making up the shortfall in the amount due.
For those who purchase land and did not complete the transfer of rights registration before selling said land, a fine of no more than two percent of the present value of transfer upon the sale shall be imposed.
The tax amounts or in-kind levies to be made up, and fines under the first paragraph shall be paid within one month from the date of notification; failure to pay by the deadline shall result in compulsory execution.