Tax Collection Act Article 42
A tax collection agent or tax withholder who conceals, under-reports, or under-collects tax payment by fraud or other unrighteous means, or fails to collect or withhold tax shall be sentenced to imprisonment for no more than five (5) years, detention, or in lieu thereof or in addition thereto, be imposed with a fine of no more than sixty thousand New Taiwan Dollars (NT$60,000).A tax collection agent or tax withholder who misappropriates the tax payment collected or withheld by he/she/it shall be subject to the same punishment set forth in the preceding Paragraph.
中文原文 稅捐稽徵法第42條
代徵人或扣繳義務人以詐術或其他不正當方法匿報、短報、短徵或不為代徵或扣繳稅捐者，處五年以下有期徒刑、拘役或科或併科新臺幣六萬元以下罰金。
代徵人或扣繳義務人侵占已代繳或已扣繳之稅捐者，亦同。
代徵人或扣繳義務人侵占已代繳或已扣繳之稅捐者，亦同。