The Administrative Execution Act Article 30
If there is an obligation of an action pursuant to laws or regulations or the administrative disposition by the laws or regulations, which cannot be as a substituted behavior of fulfillment, and the obligor fails, he/she will be charged 5,000 to 300,000 NTD, depending on the circumstances.If there is an obligation of non-action pursuant to laws or regulations or the administrative disposition by the laws or regulations and the obligor fails, the foregoing paragraph also applies too.
中文原文 行政執行法第30條
依法令或本於法令之行政處分，負有行為義務而不為，其行為不能由他人代為履行者，依其情節輕重處新臺幣五千元以上三十萬元以下怠金。
依法令或本於法令之行政處分，負有不行為義務而為之者，亦同。
依法令或本於法令之行政處分，負有不行為義務而為之者，亦同。