Vehicle License Tax Act Article 31
The owner or user of the said transportation equipment whose license plate is sold or used for other transportation equipment shall be fined an amount less than or equal to double the tax owed. However, the maximum fine shall not exceed NT$150,000.
中文原文 使用牌照稅法第31條
交通工具使用牌照有轉賣、移用者，處以應納稅額二倍以下之罰鍰。
但最高不得超過新臺幣十五萬元。
但最高不得超過新臺幣十五萬元。