Company Act Article 93
I.The liquidators shall, within fifteen days after completing of the liquidation and presentation of a report to shareholders for approval,file a report with the court.II.Liquidators who violate the aforesaid time-limit for filing a report, shall be severally subject to a fine of not less than NT$3,000, but not more than NT$15,000.
中文原文 公司法第93條
清算人應於清算完結，經送請股東承認後十五日內，向法院聲報。
清算人違反前項聲報期限之規定時，各處新臺幣三千元以上一萬五千元以下罰鍰。
清算人違反前項聲報期限之規定時，各處新臺幣三千元以上一萬五千元以下罰鍰。