2.
Such bylaw may include provisions to impose an administrative fine not to exceed 50,000 yen, on any default in assessments, charges, initial charges or fees, with the exception of those matters provided for in the following paragraph.
3.
Such bylaw may include provisions to impose upon any person who has by deception or other unjust means evaded his/her assessments, charges, initial charges or fees, an administrative fine not to exceed five times the amount evaded or 50,000 yen if the said five times the amount does not exceed 50,OOO yen.
(Appeal for Review)
Article 229.
Any person dissatisfied with an action taken in connection with collection of charges or fees by an organ referred to in paragraph 1 of Article 138-4 may appeal for review to the chief executive of the ordinary local public body.
2.
Appeal for review from an action of organs other than those referred to in the preceding paragraph on collection of assessments, charges, initial charges or fees shall be made to the chief executive, even if he/she is not the administrative agency of the next higher instance to such organs.
3.
Appeal for review or exception against an action on collection of assessments, charges, initial charges or fees shall be made within thirty days from the day following such action, notwithstanding the provisions of the first sentence of paragraph 1 of Article 14 or Article 45 of the Administrative Complaint Review Law.
4.
The chief executive shall consult the assembly to decide upon appeal for review or exception against an action mentioned in the preceding paragraph.
5.
The assembly shall form its opinion within twenty days from the day of such consultation.
6.
No suit may be filed with the court against an action mentioned in paragraph 3, until adjudication or decision is given on appeal for review or exception as referred to in paragraph 4.
(Local Public Bonds)
Article 230.
Each ordinary local public body may issue local public bonds, as provided in its budget, in cases prescribed by law.
