Private School Act Article 80
Presidents, board members and supervisors of school legal persons and principals/presidents and staff members of private schools having committed any of the following on exercising their powers shall be fined NT$300,000-1,000,000. They may be fined for more than once until rectification are made.1. Breaching laws and regulations pertaining to student admission or taking actions to prevent enrollment from being carried out in a fair manner.2. Concealing or destroying accounting evidence, account books, statements, or falsifying these documents.3. Evading, obstructing, or refusing inspections or audits by persons assigned or commissioned by the competent authority of legal schools and/or that of schools.4. Violating paragraph 2 of Article 45 that prescribes expenditure virement and its proviso.5. Violating Paragraph 1 or paragraph 2 of Article 49, or Paragraph 1 of Article 53.6. Violating Paragraph 2 of Article 50 by granting special benefits to specific individuals.7. Failing to establish accounting books, record accounting matters, or complete the budget as stipulated in Paragraph 1 of Article 52.8. Failing to allocate and disburse the Fund as stipulated in Paragraph 3 of Article 64.Those who commit the offenses mentioned in the preceding paragraph embezzle, misappropriate, or borrow from the school organization funds or other property against what has been stipulated, the competent authority of legal persons or that of schools shall issue a specified date for the school legal person to prompt return. If the matter is not resolved by the date and results in damage to the school legal person, all board members of the school legal person shall be held jointly liable to make up for the loss.
中文原文 私立學校法第80條
學校法人董事長、董事、監察人、私立學校校長、主辦及經辦相關業務之人員，執行職務時，致有下列情形之一者，處上開行為人新臺幣三十萬元以上一百五十萬元以下罰鍰，並得按次處罰至改善為止：
一、於學校辦理各項公開招生，有違反招生相關法規或其他影響招生事務之公平。
二、隱匿、毀棄會計憑證、帳簿、報表，或於上開文件為虛偽不實之記載。
三、規避、妨礙、拒絕法人、學校主管機關所派或委請人員、機構之查核或檢查。
四、違反第四十五條第二項經費不得互相流用之規定。
五、違反第四十九條第一項、第二項或第五十三條第一項規定。
六、違反第五十條第二項規定，給予特定之人特殊利益。
七、未依第五十二條第一項所定辦法設帳簿、記載會計事項或如期辦理預算完竣。
八、未依第六十四條第三項規定撥繳私校退撫基金。
行為人有前項情形，而侵占、挪用或未依規定借用學校之設校基金或其他財產者，法人或學校主管機關應限期命學校法人促其歸還，屆期未處理，致學校法人損害者，由學校法人全體董事負連帶責任補足之。
一、於學校辦理各項公開招生，有違反招生相關法規或其他影響招生事務之公平。
二、隱匿、毀棄會計憑證、帳簿、報表，或於上開文件為虛偽不實之記載。
三、規避、妨礙、拒絕法人、學校主管機關所派或委請人員、機構之查核或檢查。
四、違反第四十五條第二項經費不得互相流用之規定。
五、違反第四十九條第一項、第二項或第五十三條第一項規定。
六、違反第五十條第二項規定，給予特定之人特殊利益。
七、未依第五十二條第一項所定辦法設帳簿、記載會計事項或如期辦理預算完竣。
八、未依第六十四條第三項規定撥繳私校退撫基金。
行為人有前項情形，而侵占、挪用或未依規定借用學校之設校基金或其他財產者，法人或學校主管機關應限期命學校法人促其歸還，屆期未處理，致學校法人損害者，由學校法人全體董事負連帶責任補足之。