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.
中文原文 公職人員財產申報法第13條
有信託義務之人無正當理由未依規定期限信託,或故意將第七條第一項各款規定財產未予信託者,處新臺幣六萬元以上一百二十萬元以下罰鍰。
其故意未予信託之財產數額低於罰鍰最低額時,得酌量減輕。
有信託義務之人受前項處罰後,經受理申報機關(構)通知限期信託或補正,無正當理由仍未信託或補正者,按次連續處新臺幣十萬元以上二百萬元以下罰鍰。
違反第九條第三項規定,對受託人為指示者,處新臺幣十萬元以上二百萬元以下罰鍰。
有信託義務之人受本條處罰確定者,由處分機關公布其姓名或名稱及處罰事由於資訊網路或刊登政府公報或新聞紙。

English translation for reference only; the Chinese text prevails. Not legal advice.