Political Donations Act Article 30
The political parties, political associations and prospective candidates who commit any of the following actions shall be fined a sum of not less than NT$60,000 and not more than NT$1,200,000, and a time limit may be set for them to make declaration, deposit the donations into the dedicated account, turn over the donations, or provide supplements; in the event that the declaration, deposit, turn-over or supplementation is not conducted within the time limit, punishment may be imposed per violation:1. Violate the provision of Paragraph 2 of Article 10 and do not deposit the political donations accepted into the dedicated account.2. Violate the provision of former section of Paragraph 1 of Article 11 and do not issue receipts or vouchers for political donations accepted.3. Violate any of the provisions of Paragraph 1, the former section of Paragraph 2, or the former section of Paragraph 3 of Article 21, or the latter section of Paragraph 1 of Article 23, and do not make a declaration, or do not make a declaration in the legal way, or intentionally make a false declaration.4. Violate the provision of Paragraph 1 or 5 of Article 15, and fails to turn over the political donations to the competent authority for deposit into the National Treasury; however, those who have responded to inquiries in accordance with Paragraph 4 of Article 7 are exempted from the punishment.5. Violate the Subparagraph 1 or 2 of Paragraph 2 of Article 15 and do not return political donations in the legal way.6. Violate the provision of Article 20, and do not set up account book of incomes and expenditures or compile or publish an accounting report.7. Violate the provision of latter section of Paragraph 2, latter section of Paragraph 3 of Article 21, or Paragraph 2 of Article 23, and fails to turn over the remaining political donations accepted to the competent authority for deposit into the National Treasury.8. Do not submit vouchers or evidential documents of income and expenditures in accordance with the provision of Paragraph 1 of Article 22, and evade, encumber or refuse the audit.9. Do not keep vouchers or evidential documents of income and expenditures in accordance with the provision of Paragraph 2 of Article 22.10. Draw on the political donations by violating the provision of Paragraph 1 of Article 23.Under the circumstances prescribed in Subparagraph 1, 4, 7 or 10 of the preceding Paragraph, the political donations violating the relevant provision may be confiscated; if the full or a part of the donations cannot be confiscated, a sum equal to the price of the difference of donations shall be recovered.When a political party or political association is punished three times in accordance with Subparagraph 3 of Paragraph 1 due to violations of the provision of Paragraph 1 of Article 21, the competent authority shall abolish the permission to open the dedicated account and issue a public notice.When the dedicated account opened by a political party or political association is abolished by the competent authority, the political party or political association shall stop accepting political donations immediately and shall declare the accounting report, pay the fine and turn over the remaining political donations accepted by the competent authority for deposit into the National Treasury within one month.After a political party or political associations referred to in the preceding Paragraph takes action in accordance with the aforementioned provision, it may reapply for permission to open a dedicated account in accordance with Paragraph 1 of Article 10.After the dedicated account of a prospective candidate is opened with permission and the political donations accepted are used up or deposited into the National Treasury, the competent authority shall rescind the permission for the dedicated account and issue a public notice.If the political party, political associations or prospective candidate fails to turn over the political donations within the time limit prescribed in Subparagraph 4 of Paragraph 1, but deposits them into the National Treasury before the competent authority’s audit, the punishment may be mitigated.
中文原文 政治獻金法第30條
政黨、政治團體及擬參選人有下列情形之一者，處新臺幣六萬元以上一百二十萬元以下罰鍰，並得限期命其申報、存入專戶、繳交或補正；屆期不申報、存入專戶、繳交或補正者，得按次處罰：
一、違反第十條第二項規定，未將收受之政治獻金存入專戶。
二、違反第十一條第一項前段規定，未開立收據。
三、違反第二十一條第一項、第二項前段、第三項前段或第二十三條第一項後段規定，不為申報、不依法定方式申報或故意為不實之申報。
四、違反第十五條第一項、第五項規定，未將政治獻金依限繳交受理申報機關辦理繳庫。
但已依第七條第四項規定盡查證義務者，不予處罰。
五、違反第十五條第二項第一款或第二款規定，未依法定方式返還政治獻金。
六、未依第二十條規定，設置收支帳簿、製作或登載會計報告書。
七、違反第二十一條第二項後段、第三項後段、第二十三條第二項規定，未將賸餘政治獻金繳交受理申報機關辦理繳庫。
八、未依第二十二條第一項規定，檢送收支憑證、證明文件、規避、妨礙或拒絕查核。
九、未依第二十二條第二項規定，保管收支憑證、證明文件。
十、違反第二十三條第一項規定，支用政治獻金。
有前項第一款、第四款、第七款或第十款所定之情事者，其違反規定之政治獻金得沒入之；如全部或一部不能沒入時，追徵其價額。
政黨、政治團體違反第二十一條第一項規定，經依第一項第三款規定處罰三次者，受理申報機關應廢止其專戶許可，並公告之。
政黨、政治團體開立之政治獻金專戶，經受理申報機關廢止者，應即停止收受政治獻金，並於事實發生後一個月內申報會計報告書，繳交罰鍰，並將賸餘之政治獻金繳交受理申報機關辦理繳庫。
前項之政黨、政治團體，經依前項規定辦理後，得重新依第十條第一項申請許可開立專戶。
擬參選人政治獻金專戶經許可後，收受之政治獻金已支用完畢或辦理繳庫，受理申報機關應廢止其專戶許可，並公告之。
有第一項第四款所定未依限繳交政治獻金之情事，於受理申報機關查核前將政治獻金辦理繳庫者，得減輕處罰。
一、違反第十條第二項規定，未將收受之政治獻金存入專戶。
二、違反第十一條第一項前段規定，未開立收據。
三、違反第二十一條第一項、第二項前段、第三項前段或第二十三條第一項後段規定，不為申報、不依法定方式申報或故意為不實之申報。
四、違反第十五條第一項、第五項規定，未將政治獻金依限繳交受理申報機關辦理繳庫。
但已依第七條第四項規定盡查證義務者，不予處罰。
五、違反第十五條第二項第一款或第二款規定，未依法定方式返還政治獻金。
六、未依第二十條規定，設置收支帳簿、製作或登載會計報告書。
七、違反第二十一條第二項後段、第三項後段、第二十三條第二項規定，未將賸餘政治獻金繳交受理申報機關辦理繳庫。
八、未依第二十二條第一項規定，檢送收支憑證、證明文件、規避、妨礙或拒絕查核。
九、未依第二十二條第二項規定，保管收支憑證、證明文件。
十、違反第二十三條第一項規定，支用政治獻金。
有前項第一款、第四款、第七款或第十款所定之情事者，其違反規定之政治獻金得沒入之；如全部或一部不能沒入時，追徵其價額。
政黨、政治團體違反第二十一條第一項規定，經依第一項第三款規定處罰三次者，受理申報機關應廢止其專戶許可，並公告之。
政黨、政治團體開立之政治獻金專戶，經受理申報機關廢止者，應即停止收受政治獻金，並於事實發生後一個月內申報會計報告書，繳交罰鍰，並將賸餘之政治獻金繳交受理申報機關辦理繳庫。
前項之政黨、政治團體，經依前項規定辦理後，得重新依第十條第一項申請許可開立專戶。
擬參選人政治獻金專戶經許可後，收受之政治獻金已支用完畢或辦理繳庫，受理申報機關應廢止其專戶許可，並公告之。
有第一項第四款所定未依限繳交政治獻金之情事，於受理申報機關查核前將政治獻金辦理繳庫者，得減輕處罰。