Statute for Collection of Community Development Fees by Construction Project Article 15

The benefited lands and the improvements thereon failing to make the payment of community development fees within the specified time period shall be subject to an additional penalty payment with an amount of one per cent (1%) of the total payment owed every three (3) days as of the following day of the payment due day. For payments more than one (1) month past due remaining unpaid after exhortation, the obligor shall be subject to an additional penalty payment with an amount of ten per cent (10%) of the total payment owed, and in addition thereto, the case shall be transferred by the fee collection agency to the court for compulsory execution.
中文原文 工程受益費徵收條例第15條
土地及其改良物之受益人不依規定期限繳納工程受益費者,自期限屆滿之次日起,每逾三日應按納費額加徵滯納金百分之一;逾期超過一個月,經催繳而仍不繳納者,除加徵滯納金百分之十外,應由經徵機關移送法院強制執行。

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