Business Entity Accounting Act Article 71
（Penalty (1)）The responsible persons of a business, its chief accounting personnel, accounting personnel handling and in charge of the events, or a person authorized in accordance with the law for handling accounting events on behalf of others shall be subject to imprisonment for a term not exceeding five years, detention, or a fine not exceeding NT$ 600,000, or imposed concurrently, in the event of any of the following circumstances:1. Knowingly preparing accounting vouchers or making entries in the accounting books with false information;2. Intentionally causing the loss, destruction, or damage of accounting documents, accounting books, or financial statements that should be preserved;3. Forging or altering the contents of accounting documents, accounting books, or financial statements, or destroying any page thereof;4. Intentionally omitting to record accounting events, resulting in the financial statements being false;5. Causing accounting events or financial statements being false by other improper means.
中文原文 商業會計法第71條
商業負責人、主辦及經辦會計人員或依法受託代他人處理會計事務之人員有下列情事之一者，處五年以下有期徒刑、拘役或科或併科新臺幣六十萬元以下罰金：
一、以明知為不實之事項，而填製會計憑證或記入帳冊。
二、故意使應保存之會計憑證、會計帳簿報表滅失毀損。
三、偽造或變造會計憑證、會計帳簿報表內容或毀損其頁數。
四、故意遺漏會計事項不為記錄，致使財務報表發生不實之結果。
五、其他利用不正當方法，致使會計事項或財務報表發生不實之結果。
一、以明知為不實之事項，而填製會計憑證或記入帳冊。
二、故意使應保存之會計憑證、會計帳簿報表滅失毀損。
三、偽造或變造會計憑證、會計帳簿報表內容或毀損其頁數。
四、故意遺漏會計事項不為記錄，致使財務報表發生不實之結果。
五、其他利用不正當方法，致使會計事項或財務報表發生不實之結果。