Political Parties Act Article 40
Political parties in violation of Paragraph 1 or Paragraph 3 of Article 21 through failure to submit documents or failure to submit documents in accordance with legally stipulated procedures shall receive notice from the competent authority of the date by which the documents or revised documents must be submitted. Political parties that fail to submit the documents by the prescribed date shall be imposed a fine of not less than NT$1,000,000 nor more than NT$5,000,000. Political parties that fail to submit revised documents or that submit revised documents that fail to meet the requirements shall be imposed a fine of not less than NT$200,000 nor more than NT$1 million. In cases of non-compliance with an order to cease the unlawful conduct, a separate fine may be imposed for each successive violation.
中文原文 政黨法第40條
違反第二十一條第一項、第三項規定，不為申報或不依法定方式申報，經主管機關通知其限期申報或補正；屆期未申報者，處政黨新臺幣一百萬元以上五百萬元以下罰鍰，未補正或經補正後仍不符規定者，處政黨新臺幣二十萬元以上一百萬元以下罰鍰；經限期辦理而不遵從者，並得按次處罰。