Business Entity Accounting Act Article 78

（Penalty (7)）The responsible persons of a business, its officers, the chief accounting personnel, or the accounting personnel handling and in charge of the accounting events shall be subject to a fine not less than NT$ 30,000 and not more than NT$150,000, if any of the following circumstances occur:1. Violation of Paragraph 1 of Article 9;2. Failure to obtain source documents or issue them to others in accordance with the provisions of Article 14;3. Failure to record accounts within the prescribed time in accordance with the provisions of Article 34;4. Failure to bind or preserve accounting documents in accordance with the provisions of Article 36;5. Failure to prepare the required statements in accordance with the provisions of Paragraph 1 of Article 66;6. Violation of Article 69 by failing to maintain the year-end closing reports at the principal office of a business or by refusing the inspection by interested parties without legitimate reasons.