Deed Tax Act Article 26
If a taxpayer evades or under-reports the deed tax payable, upon discovery by the competent tax authority or through verified reports, besides the obligation to make up the tax shortfall, a fine ranging from one to three times the amount of tax payable shall be imposed.
中文原文 契稅條例第26條
納稅義務人應納契稅，匿報或短報，經主管稽徵機關查得，或經人舉發查明屬實者，除應補繳稅額外，並加處以應納稅額一倍以上三倍以下之罰鍰。