Amusement Tax Act Article 13
Violators of Paragraph 1, Article 8, shall result in a fine from NT$1,500 to NT$15,000. If the violator is an authority, organization, public institution, or school, the competent tax authority shall notify its supervising agency to take legal actions against the person in charge.
中文原文 娛樂稅法第13條
違反第八條第一項規定者，處新臺幣一千五百元以上一萬五千元以下罰鍰；其係機關、團體、公營機構或學校，通知其主管機關依法懲處其負責人。