National Health Insurance Act Article 38
Whenever the group insurance applicants or premium withholder owe insurance premium or the belated surcharge but have no property for execution or do not have a property to pay off their debts, the persons in charge or the persons dealing with the businesses shall be responsible for clearing the debts.
中文原文 全民健康保險法第38條
投保單位、扣費義務人積欠保險費或滯納金，無財產可供執行或其財產不足清償時，其負責人或主持人應負清償責任。