Civil Defense Act Article 23
In any of the following circumstances, a sentence of up to one year imprisonment or detention shall be imposed, or in lieu thereof or in addition thereto, a fine of not more than 500,000 New Taiwan Dollars:1. Violating any requisition or procurement order issued under Article 12 or 13 by failing to deliver the requisitioned (procured) materials or report to the requisitioning department at the specified time and address.2. Violating any order issued under the preceding articles.