Limited Partnership Act Article 41

Any responsible person of a limited partnership shall be imposed with a fine of not less than NT$ 20,000 but not more than NT$ 100,000, if the limited partnership:(1) fails to apply for registration by the deadline in accordance with the rule provided under Article 9 Paragraph 3 of this Act;(2) fails to submit the annual business report, the financial statements and the proposal for earning distribution or loss off-setting to all partners for their approval in accordance with Article 27 Paragraph 1 of this Act;(3) fails to have the annual financial statements audited and certified by a certified public accountant in accordance with Article 27 Paragraph 3 of this Act; or(4) fails to make financial statements of past years available at the location of the limited partnership in accordance with Article 30 of this Act.