The Equalization of Land Rights Act Article 81
Any person who sells the land he bought which has not yet completed the registration of changes in land rights, shall be subject to a fine the maximum amount of which is 20 times of the registration fee.
中文原文 平均地權條例第81條
土地買賣未辦竣權利移轉登記，承買人再行出售該土地者，處應納登記費二十倍以下之罰鍰。