Act of Establishment and Administration of Agricultural Technology Parks Article 40

A delinquency surcharge shall be additionally imposed on those Park Enterprises that fail to pay the administration fees on or before the prescribed deadline. A surcharge will be imposed at the rate of one percent (1%) of the late payment every two (2) days after the deadline until the amount reaches fifteen percent (15%) of the amount payable.
中文原文 農業科技園區設置管理條例第40條
園區機構不依規定期限繳納管理費者,應加徵滯納金,每逾二日按滯納數額加徵百分之一滯納金至應繳納金額之百分之十五為止。

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