Drug Injury Relief Act Article 8
If drug manufacturers or importers fail to pay the levy by the deadline and do not remit the payments after receiving written notice, a late payment penalty of one hundredth (1%) of the levy shall be imposed for every two days of delay. However, the total late payment penalty shall not exceed twice the original levy amount.
中文原文 藥害救濟法第8條
藥物製造業者或輸入業者未依規定期限繳納徵收金，經以書面催繳後仍未依限繳納者，每逾二日加徵百分之一之滯納金。
但加徵之滯納金總額，以應繳納徵收金數額之二倍為限。
但加徵之滯納金總額，以應繳納徵收金數額之二倍為限。