The Management, Utilization, and Taxation of Repatriated Offshore Funds Act Article 11
An individual or a profit-seeking enterprise, who is approved to apply for this Act under Paragraph 1 or 2 of Article 5 and subsequently found to have filed applications or submitted supporting documents containing any misrepresentation, shall be subject to a fine between NT$30,000 and NT$300,000.
中文原文 境外資金匯回管理運用及課稅條例第11條
個人及營利事業於依第五條第一項或第二項規定核准適用本條例後，經發現其申請時填載之資料或檢附文件內容有不實者，處新臺幣三萬元以上三十萬元以下罰鍰。