Article 18, Paragraph 1, Subparagraph 12 of the Commodity Tax Act, as amended and promulgated on January 9, 1971, provides that a fine equal to two to ten times the amount of tax evaded shall be imposed on a taxpayer for failure to affix tax-paid or tax-free certificates on packages or containers for commodities in accordance with the law, regardless of whether there actually was any tax evasion (this provision has been amended). Such sanction exceeds the necessary degree of punishment and contradicts the purpose of the Constitution, i.e., to protect the rights of the people. The directive of the Ministry of Finance dated December 20, 1977 (Tai-Tzai-Sue-Zu No. 38572), that any failure to affix examination certificates in accordance with the law shall be treated as an evasion of tax and subject to fines under the same provision regardless of whether there actually was any tax evasion, shall be disregarded.