Securities Transaction Tax Act Article 9-1
If a collecting agent fails to fulfill its obligation to collect securities transaction tax or under-collects the tax in violation of Paragraph 1, Article 3, the competent tax authority may order said agent to pay any back taxes and impose a fine equal to 1 to 10 times the amount of uncollected tax.
中文原文 證券交易稅條例第9-1條
代徵人違反第三條第一項規定，不履行代徵義務或代徵稅額有短徵、漏徵情形者，除責令其賠繳並由該管稽徵機關先行發單補徵外，另處以應代徵未代徵之應納稅額一倍至十倍之罰鍰。