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.
中文原文 民防法第23條
有下列各款情形之一者,處一年以下有期徒刑、拘役或科或併科新臺幣五十萬元以下罰金:
一、違反依第十二條或第十三條所為徵用或徵購之命令,不依規定時間、地點交付應徵用(購)物資或報到者。
二、違反依前條規定所發布之命令者。

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