Act on Property-Declaration by Public Servants Article 12
Public servants, obliged to declare properties, making false declarations due to intentional concealment of properties, shall be imposed of a fine ranging from NT$ two hundred thousand dollars to four million dollars.For public servants obliged to declare properties having increments of total properties that are above the total annual income of themselves, their spouses, and underage offspring after comparing the properties declared in two consecutive declaration years, the agencies (institutions) accepting property declarations shall notify such public servants to provide explanations of a time limit longer than a month. Those who fail to explain without justifiable reasons or make untruthful explanations shall be imposed of a fine ranging between NT$ one hundred fifty thousand dollars and three million dollars.Public servants obliged to declare properties fail to declare properties under the prescribed time limit or intentionally make untruthful declarations without justifiable reasons shall be imposed with a fine ranging from NT$ sixty thousand dollars to one million and two hundred thousand dollars. For the amount of untruthful properties intentionally declared that is lower than the minimum fine, the penalty may be mitigated upon judgment.Public servants obliged to declare properties, after being disposed of the penalty as prescribed in the preceding paragraph, still failing to declare properties or make rectifications under the notified time limit, shall be imposed with less than one year imprisonment, detention, or a fine ranging from NT$ one hundred thousand dollars to five hundred thousand dollars shall be imposed.For users of the declared materials based on profit-making, credit-checking, fund-raising, and other unlawful purposes, a fine ranging between NT$ one hundred thousand dollars and two million dollars shall be imposed.For the affirmed penalty pursuant to this Article upon the public servants obliged to declare properties, the names of the punished and reasons of penalty shall be published by the disposition agency on the internet, government gazettes, or newspapers.
中文原文 公職人員財產申報法第12條
有申報義務之人故意隱匿財產為不實之申報者，處新臺幣二十萬元以上四百萬元以下罰鍰。
有申報義務之人其前後年度申報之財產經比對後，增加總額逾其本人、配偶、未成年子女全年薪資所得總額一倍以上者，受理申報機關（構）應定一個月以上期間通知有申報義務之人提出說明，無正當理由未為說明、無法提出合理說明或說明不實者，處新臺幣十五萬元以上三百萬元以下罰鍰。
有申報義務之人無正當理由未依規定期限申報或故意申報不實者，處新臺幣六萬元以上一百二十萬元以下罰鍰。
其故意申報不實之數額低於罰鍰最低額時，得酌量減輕。
有申報義務之人受前項處罰後，經受理申報機關（構）通知限期申報或補正，無正當理由仍未申報或補正者，處一年以下有期徒刑、拘役或科新臺幣十萬元以上五十萬元以下罰金。
對於申報之資料，基於營利、徵信、募款或其他不正目的使用者，處新臺幣十萬元以上二百萬元以下罰鍰。
有申報義務之人受本條處罰確定者，由處分機關公布其姓名及處罰事由於資訊網路或刊登政府公報或新聞紙。
有申報義務之人其前後年度申報之財產經比對後，增加總額逾其本人、配偶、未成年子女全年薪資所得總額一倍以上者，受理申報機關（構）應定一個月以上期間通知有申報義務之人提出說明，無正當理由未為說明、無法提出合理說明或說明不實者，處新臺幣十五萬元以上三百萬元以下罰鍰。
有申報義務之人無正當理由未依規定期限申報或故意申報不實者，處新臺幣六萬元以上一百二十萬元以下罰鍰。
其故意申報不實之數額低於罰鍰最低額時，得酌量減輕。
有申報義務之人受前項處罰後，經受理申報機關（構）通知限期申報或補正，無正當理由仍未申報或補正者，處一年以下有期徒刑、拘役或科新臺幣十萬元以上五十萬元以下罰金。
對於申報之資料，基於營利、徵信、募款或其他不正目的使用者，處新臺幣十萬元以上二百萬元以下罰鍰。
有申報義務之人受本條處罰確定者，由處分機關公布其姓名及處罰事由於資訊網路或刊登政府公報或新聞紙。