Securities Transaction Tax Act Article 9-2
If a securities dealer fails to pay the tax payable, or the voluntary payment of tax falls short or has been under-reported in violation of Paragraph 3, Article 3, the securities dealer is required to make supplemental payment thereof and shall be subject to a fine equal to 1 to 10 times the amount of tax evaded.
中文原文 證券交易稅條例第9-2條
證券自營商違反第三條第三項規定，未繳納應納稅額或有短繳、漏繳應納稅額情形者，除補徵稅款外，按所漏稅額處一倍至十倍罰鍰。