National Health Insurance Act Article 89
In any of the following cases, a fine in the amount of two to four times the payment of different insurance premiums shall be imposed in addition to the payment of premium differential:1. The insured payroll-related amount of the insured in Category 1 declared by the group insurance applicants for the insured is less than the regulated insured payroll-related amount;2. The insured payroll-related amount of the insured in Categories 2 and 3 declared by the insured is less than the regulated, insured payroll-related amount.
中文原文 全民健康保險法第89條
有下列情形之一者，除追繳短繳之保險費外，並按其短繳之保險費金額處以二倍至四倍之罰鍰：
一、第一類被保險人之投保單位，將被保險人投保金額以多報少者。
二、第二類及第三類被保險人，將其投保金額以多報少者。
一、第一類被保險人之投保單位，將被保險人投保金額以多報少者。
二、第二類及第三類被保險人，將其投保金額以多報少者。