Gender Equality in Employment Act Article 38-2
(Ⅰ)The highest-ranking official or employer who is determined by the competent authority at the local level to have engaged in sexual harassment shall be subject to a fine ranging from NT$10,000 to NT$1,000,000.(Ⅱ)The accused party who violates the provisions of Paragraph 2 of Article 32-2 that avoids, obstructs, or refuses to cooperate with an investigation or provide information and without justifiable reasons, shall be subject to a fine NT$10,000 to NT$50,000.(Ⅲ)The statute of limitations for exercising the power of adjudication under Paragraph 1 shall commence from the date when the competent authority at the local level receives the complaint filed by the complainant pursuant to the provisions of Paragraph 1 of Article 32-1.