People with Disabilities Rights Protection Act Article 103

The competent authorities of individual levels in charge of labor shall publicize the violators against the regulations referred to in Paragraph 1 or 2 of Article 38.The persons who do not abide by the regulations in Paragraph 2 of Article 43 and pay the difference subsidies periodically, will be fined a delinquency charge with overdue fine of 0.2% of the unpaid difference subsidies each day since the day next to the difference subsidies due until one day before the complete payment. The total delinquency charge with overdue fine is limited within one time of the unpaid difference subsidies.The income of the above delinquency charge shall be included in the exclusive account of the employment fund set up by the municipal and county (city) governments for people with disabilities, and shall be used for exclusive purposes.
中文原文 身心障礙者權益保障法第103條
各級政府勞工主管機關對於違反第三十八條第一項或第二項之規定者,得公告之。
未依第四十三條第二項規定定期繳納差額補助費者,自期限屆滿之翌日起至完納前一日止,每逾一日加徵其未繳差額補助費百分之零點二滯納金。
但以其未繳納之差額補助費一倍為限。
前項滯納金之收入,應繳入直轄市、縣(市)政府身心障礙者就業基金專款專用。

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