Amusement Tax Act Article 14
If an amusement tax collecting agent failing to collect, under-collecting, under-reporting, or concealing amusement taxes shall, in addition to recovering the tax due, be fined five to ten times the amount of tax due, and its business operations may be suspended.When imposing the suspension of business operations according to the preceding paragraph, a deadline shall be set, not exceeding one month at most. However, if the deadline for suspension expires and the collecting agent still fails to fulfill its obligations, the imposition may continue until the obligations are fulfilledThe collecting agent who fails to pay the tax collected on time shall be subject to late payment surcharges.
中文原文 娛樂稅法第14條
娛樂稅代徵人不為代徵或短徵、短報、匿報娛樂稅者，除追繳外，按應納稅額處五倍至十倍罰鍰，並得停止其營業。
依前項規定為停止營業處分時，應訂定期限，最長不得超過一個月。
但停業期限屆滿後，該代徵人對於應履行之義務仍不履行者，得繼續處分至履行義務時為止。
代徵人逾期繳納代徵稅款者，應加徵滯納金。
依前項規定為停止營業處分時，應訂定期限，最長不得超過一個月。
但停業期限屆滿後，該代徵人對於應履行之義務仍不履行者，得繼續處分至履行義務時為止。
代徵人逾期繳納代徵稅款者，應加徵滯納金。