Business Entity Accounting Act Article 77
（Penalty (6)）The responsible person of a business who violates the provisions of Paragraph 1, Paragraph 2, or Paragraph 5 of Article 5, shall be subject to a fine not less than NT$ $30,000 and not more than NT$150,0000.
中文原文 商業會計法第77條
商業負責人違反第五條第一項、第二項或第五項規定者，處新臺幣三萬元以上十五萬元以下罰鍰。