Foundations Act Article 29
If any of the following occurs in a director or supervisor’s execution of their duties, the director or supervisor shall be subject to a fine of not less than NT$ 30,000 and not more than NT$150,000 and ordered to make a correction within a specified time period; failing which, the director or supervisor may be fined for each failure to comply therewith; and, in addition hereto, removed from office by the competent authority with a notice to the court for relevant registration:(1) Records falsely in, or destroy, accounting document, books or statements required to be kept;(2) Refuses to be inspected by the competent authority or fails to prepare and submit statements to the competent authority pursuant to the law and regulation;(3) Violates the establishment purpose set out in the charter of endowment; or(4) Violates other mandatory or prohibitive provisions or fails to perform obligations to be performed under this Act or other regulations authorized hereunder.
中文原文 財團法人法第29條
董事或監察人於執行職務範圍內，有下列情形之一者，處新臺幣三萬元以上十五萬元以下罰鍰，並命其限期改善；屆期不改善者，除按次處罰外，主管機關得解除其職務，並通知法院為登記：
一、記載不實或毀棄應保存之會計憑證、帳簿或報表。
二、拒絕主管機關之檢查或不依規定造具表冊送主管機關。
三、違反捐助章程所定設立目的。
四、其他違反本法或本法授權所定之法規命令中有關強制或禁止規定或應為一定行為而不為者。
一、記載不實或毀棄應保存之會計憑證、帳簿或報表。
二、拒絕主管機關之檢查或不依規定造具表冊送主管機關。
三、違反捐助章程所定設立目的。
四、其他違反本法或本法授權所定之法規命令中有關強制或禁止規定或應為一定行為而不為者。