Securities Transaction Tax Act Article 10
A buyer or seller of securities who evades securities transaction tax in a fraudulent or illicit manner in violation of this Act shall be imposed a fine equal to 20 times the amount evaded.The aforesaid fine will be doubled in the case of a collecting agent who commits the same kind of act.
中文原文 證券交易稅條例第10條
有價證券買賣人違反本條例規定，以詐欺或其他不正當行為逃避稅負者，各處以應納稅額二十倍之罰鍰。
代徵人有前項同一行為者，加倍處以罰鍰。
代徵人有前項同一行為者，加倍處以罰鍰。