House Tax Act Article 16
Taxpayers who fail to file declaration within the time limit specified in Article 7 and result in underpayment of tax, he shall not only be ordered to pay the tax in full, but shall also be fined not more than twice the amount of tax underpaid.
中文原文 房屋稅條例第16條
納稅義務人未依第七條規定之期限申報，因而發生漏稅者，除責令補繳應納稅額外，並按所漏稅額處以二倍以下罰鍰。