Act on Property-Declaration by Public Servants Article 13
For public servants, obliged to entrust, failing to entrust under the prescribed time limit or intentionally failing to entrust the properties as prescribed in Article 7 Paragraph 1, a fine ranging from NT$ sixty thousand dollars to one million and two hundred thousand dollars shall be imposed. For the amount of intentionally not trusted properties that is lower than the minimum fine, the penalty may be mitigated upon judgment.For public servants obliged to entrust properties, after being disposed of the penalty as prescribed in the preceding paragraph, still failing to entrust properties or make rectifications under the notified time limit, consecutive fines may be respectively imposed according to the number of violations and each fine ranges from NT$ one hundred thousand dollars to two million dollars.Instructing the trustees as in violation of Article 9 Paragraph 3, 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 entrust properties, the names of the punished and reasons of penalty shall be published by the disposition agency on the internet, government gazettes, or newspapers.