The Equalization of Land Rights Act Article 81-4
The public who know any violation of the provisions of the law in the sale, transaction, or the declared real estate transaction information may address detailed facts and submit proof to report to the competent authority of municipality and county (city).For the reporting action in the foregoing paragraph, if the competent authority of municipality and county (city) verifies that it is true, and impose fines, they may allot a specific percentage of the actual collected fines as a reward for the reporters.The competent authority of municipality and county (city) shall allocate a certain percentage of the actual collected fines, which are received from the violation of the provisions of the law in the sale, transaction, or the declared real estate transaction information, to meet the relevant expenses required by them or the appointed authority for inspection.The applicable scope, the regulation of the object, the basis, the procedure, the condition, the revocation, and the confidentiality of the identity of the reporting person rewarded in Paragraph 2, as well as the applicable scope of the allocated fines in the preceding paragraph, the percentage, the application, and other related matters shall be prescribed by the central competent authority.
中文原文 平均地權條例第81-4條
民眾對不動產銷售、買賣或申報登錄資訊知有違反法規規定情事者，得敘明事實並檢具證據資料，向直轄市、縣（市）主管機關檢舉。
直轄市、縣（市）主管機關對於前項檢舉，經查證屬實並處以罰鍰者，得以實收罰鍰總金額收入一定比率，提充檢舉獎金與檢舉人。
直轄市、縣（市）主管機關對於不動產銷售、買賣或申報登錄資訊違反法規規定處有罰鍰者，應以實收罰鍰總金額收入一定比率，提撥供其或受委任機關辦理查核等業務所需相關經費。
第二項檢舉獎金適用範圍、發給之對象、基準、程序、條件、撤銷與身分保密，及前項提撥罰鍰適用範圍、比率與運用等相關事項之辦法，由中央主管機關定之。
直轄市、縣（市）主管機關對於前項檢舉，經查證屬實並處以罰鍰者，得以實收罰鍰總金額收入一定比率，提充檢舉獎金與檢舉人。
直轄市、縣（市）主管機關對於不動產銷售、買賣或申報登錄資訊違反法規規定處有罰鍰者，應以實收罰鍰總金額收入一定比率，提撥供其或受委任機關辦理查核等業務所需相關經費。
第二項檢舉獎金適用範圍、發給之對象、基準、程序、條件、撤銷與身分保密，及前項提撥罰鍰適用範圍、比率與運用等相關事項之辦法，由中央主管機關定之。