Postal Act Article 45

A fine of NT$20,000 to NT$100,000 shall be levied against any forwarding agents responsible for carriage of mail items as specified in paragraph 1 of Article 26 hereof in the event of either of the following:1.Refusal to forward mail items without proper cause.2.Intentional delay in forwarding mail items.
中文原文 郵政法第45條
依第二十六條第一項規定負輔助載運郵件責任者,有下列情事之一時,處新臺幣二萬元以上十萬元以下罰鍰:
一、無正當事由拒絕載運郵件。
二、故意延誤載運郵件。

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