Business Entity Accounting Act Article 79

（Penalty (8)）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$ 10,000 and not more than NT$50,000, if any of the following circumstances occur:1. Failure to keep accounts in accordance with Article 7 or Article 8;2. Failure to establish a directory of accounting books in accordance with provisions of Article 25;3. Failure to sign or affix a seal in accordance with the provisions of Article 35;4. Failure to sign or affix a seal in accordance with the provisions of Paragraph 3 of Article 66;5. Failure to submit for approval within the specified period in accordance with the provisions of Paragraph 1 of Article 68;6. Evasion, obstruction, or refusal to undergo the inspection in accordance with the provisions of Article 70.