Regulations Governing the Use of Cash Register by Business Entities Article 17
If a business entity violates the provisions in Paragraph 2 of Article 14 herein by refusing the buyer's request to exchange a receipt for a uniform invoice, the business entity shall be fined the same as for not giving the buyer a purchase receipt.
中文原文 營業人使用收銀機辦法第17條
營業人違反第十四條第二項規定，拒絕買受人換取統一發票時，按未依規定給予他人憑證論處。