Narcotics Hazard Prevention Act Article 31
To prevent precursor chemicals of industrial materials from streaming in to the manufacturing of narcotics, the Ministry of Economic Affairs may order manufacturers to declare the Category, and the import/export, production, sales, usage, and storage process and the quantities of such industrial materials. The Ministry of Economic Affairs may also inspect the manufacturer's records and premises. The manufacturer shall not evade, obstruct, or refuse the inspection.Regulations governing the categorization, declaration and inspection of the industrial materials as prescribed in the preceding Paragraph shall be determined by the Ministry of Economic Affairs.Offenders who evade declaration as described in the provision of Paragraph 1 shall be fined for more than thirty thousand and less than three hundred thousand New Taiwan dollars, and shall be notified of the deadline to declare. Those who fail to declare by the deadline shall be fined continuously on a daily basis.Offenders who evade, obstruct or refuse to be inspected as described in Paragraph 1 shall be fined for more than thirty thousand and less than three hundred thousand New Taiwan dollars. Offenders shall be fined for each violation, and shall be subject to compulsory enforcement of inspection.The fines as defined in the preceding two Paragraphs are due within a prescribed time period. Those who fail to pay by the due date, shall be referred to the authorities for compulsory enforcement pursuant to the law.
中文原文 毒品危害防制條例第31條
經濟部為防制先驅化學品之工業原料流供製造毒品，得命廠商申報該項工業原料之種類及輸出入、生產、銷售、使用、貯存之流程、數量，並得檢查其簿冊及場所；廠商不得規避、妨礙或拒絕。
前項工業原料之種類及申報、檢查辦法，由經濟部定之。
違反第一項之規定不為申報者，處新臺幣三萬元以上三十萬元以下罰鍰，並通知限期補報，屆期仍未補報者，按日連續處罰。
規避、妨礙或拒絕第一項之檢查者，處新臺幣三萬元以上三十萬元以下罰鍰，並得按次處罰及強制檢查。
依前二項所處之罰鍰，經限期繳納，屆期未繳納者，依法移送強制執行。
前項工業原料之種類及申報、檢查辦法，由經濟部定之。
違反第一項之規定不為申報者，處新臺幣三萬元以上三十萬元以下罰鍰，並通知限期補報，屆期仍未補報者，按日連續處罰。
規避、妨礙或拒絕第一項之檢查者，處新臺幣三萬元以上三十萬元以下罰鍰，並得按次處罰及強制檢查。
依前二項所處之罰鍰，經限期繳納，屆期未繳納者，依法移送強制執行。