Business Registration Act Article 33

If the business exceeds the time period of registration applications described at Article 12 to Article 15, its business responsible person shall be fined an amount not less than NT$ 1,000 and not more than NT$ 5,000.
中文原文 商業登記法第33條
逾第十二條至第十五條規定申請登記之期限者,其商業負責人處新臺幣一千元以上五千元以下罰鍰。

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