The 37.5% Arable Rent Reduction Act Article 23

(The offence of collecting rent in excess or in advance or by receiving deposit)Any lessor who commits one of the following offences shall be liable to detention or a fine of not less than 400 yuan and not more than 4,000 yuan:1.Collecting rent in excess and so infringing the provisions of Article two.2.Collecting rent in advance or receiving deposit and so infringing the provisions of Article 14.
中文原文 耕地三七五減租條例第23條
出租人有左列情事之一者,處拘役或科四百元以上四千元以下罰金:
一、違反第二條規定超收地租者。
二、違反第十四條規定預收地租或收取押租者。

English translation for reference only; the Chinese text prevails. Not legal advice.