Political Donations Act Article 31
Profit-seeking businesses, manufacturers, associations, institutions, juridical persons or individuals who violate Paragraph 1 of Article 22 and evade, encumber, or refuse the audit shall be fined a sum of not less than NT$60,000 and not more than NT$1,200,000.
中文原文 政治獻金法第31條
營利事業、廠商、團體、機關（構）、法人或個人違反第二十二條第一項規定規避、妨礙或拒絕查核者，處新臺幣六萬元以上一百二十萬元以下罰鍰。