Value-added and Non-value-added Business Tax Act Article 48-1
In the event that a business entity fails to include the business tax in the list price that it sets for taxable goods or services under Paragraph 2, Article 32, and is notified to make corrections within a specified time limit but fails to do so, it shall be fined an administrative fine of no less than NT$1,500 and no more than NT$15,000.
中文原文 加值型及非加值型營業稅法第48-1條
營業人對於應稅貨物或勞務之定價，未依第三十二條第二項規定內含營業稅，經通知限期改正，屆期未改正者，處新臺幣一千五百元以上一萬五千元以下罰鍰。