Income Tax Act Article 114-4
Where a company, cooperative, or other juristic person who increases dividends or earnings distributed to shareholders, members, or investors through false arrangements or improper means, it shall be subject to a fine of no more than thirty percent of the amount of the false increase of the dividends or earnings. However, the amount of the fine shall not exceed NT$300,000 or be less than NT$15,000.
中文原文 所得稅法第114-4條
公司、合作社或其他法人以虛偽安排或不正當方式虛增股東、社員或出資者所獲配之股利或盈餘者，應按虛增股利或盈餘金額處百分之三十以下之罰鍰。
但最高不得超過三十萬元，最低不得少於一萬五千元。
但最高不得超過三十萬元，最低不得少於一萬五千元。