Regulations for Motor Vehicle Safety Investigation, Recall /Correction, Supervision and Management(The official Regulations are written in Chinese, this English edition is for your reference only.) Article 21

If the manufacturers, import agents and importers reject, dodge or hinder the MOTC investigation stipulated in Article 2, penalty according to the Consumer Protection Law shall apply.
中文原文 汽車安全性調查召回改正及監督管理辦法第21條
製造廠、進口商或進口人拒絕、規避或阻撓交通部依第二條所為之調查者,依消費者保護法相關規定處罰之。

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