Agricultural Insurance Act Article 25
With respect to directors, supervisors, general-director or related personnel of a farmers’ or fishermen’s association, when the competent authority sends its officials or engages the Financial Supervisory Commission for inspection in accordance with Article 18 or orders it to submit financial statements, lists of properties or other related information and reports based on truthful representation within specified period, under any of the following circumstances, shall be assessed an administrative fine of not less than NT$150,000 and not more than NT$750,000:(1)Evade, impede or refuse inspection or investigation or refuse to open the vault or other storage facilities.(2)Conceal or damage books and documents related to business or financial conditions.(3)Refuse to reply or misrepresent responses to inquiries of inspection and investigation personnel without justifiable reasons.(4)Evade, impede, refuse provision of or fail to provide on time financial statements, lists of properties or other related information or reports or provide false or incomplete information or reports.
中文原文 農業保險法第25條
農會、漁會之理事、監事、總幹事或相關人員於主管機關依第十八條規定派員或委託金融監督管理委員會檢查、專門職業及技術人員查核，或令其於限期內據實提報財務報告、財產目錄或其他有關資料、報告時，有下列情形之一者，處新臺幣十五萬元以上七十五萬元以下罰鍰：
一、規避、妨礙、拒絕檢查、查核，或拒絕開啟金庫或其他庫房。
二、隱匿或毀損有關業務或財務狀況之帳冊文件。
三、對檢查人員詢問無正當理由不為答復或答復不實。
四、規避、妨礙、拒絕或逾期提報財務報告、財產目錄或其他有關資料或報告，或提供不實、不全之資料或報告。
一、規避、妨礙、拒絕檢查、查核，或拒絕開啟金庫或其他庫房。
二、隱匿或毀損有關業務或財務狀況之帳冊文件。
三、對檢查人員詢問無正當理由不為答復或答復不實。
四、規避、妨礙、拒絕或逾期提報財務報告、財產目錄或其他有關資料或報告，或提供不實、不全之資料或報告。