Amusement Tax Act Article 12
The failure to register, file tax return and pay amusement taxes to the competent tax authorities before opening, relocating, changing business, altering, reorganizing, merging, transferring, or suspending business operations therefore violating Article 7 shall result in a fine ranging from NT$15,000 to NT$150,000.
中文原文 娛樂稅法第12條
違反第七條規定，未於開業﹑遷移﹑改業﹑變更﹑改組﹑合併﹑轉讓及歇業前，向主管稽徵機關辦理登記及代徵報繳娛樂稅手續者，處新臺幣一萬五千元以上十五萬元以下罰鍰。