Labor Pension Act Article 48

When a business entity is in violation of Article 40 by refusing to provide information and materials or by taking any unfavorable measure against an employee who files a complaint, it shall be fined no less than N.T.$30,000 but no more than N.T.$300,000.
中文原文 勞工退休金條例第48條
事業單位違反第四十條規定,拒絕提供資料或對提出申訴勞工為不利處分者,處新臺幣三萬元以上三十萬元以下罰鍰。

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