Offshore Banking Act Article 22-20
When the competent authority dispatches officers or mandates appropriate institutions or experienced professionals to inspect the business and financial conditions of an offshore insurance branch, or order an offshore insurance branch to report its business conditions within a specified time limit, a fine of not less than NT$1,800,000 but not more than NT$9,000,000 will be imposed if an responsible person or employee of the insurance branch has any of the following situations:1.Refusing to allow inspection or to open the vault or other storage rooms.2.Concealing or destroying account books or documents related to the business or financial conditions of the insurance branch.3.Refusing to respond to, or making false representation in response to the queries of inspector without cause.4.Missing the deadline for submission of financial reports, property list, or other related information and reports, or making false or incomplete representations, or missing the deadline for payment of inspection fees.
中文原文 國際金融業務條例第22-20條
主管機關派員或委託適當機構或專業經驗人員，檢查國際保險業務分公司之業務或財務狀況或令國際保險業務分公司於限期內報告營業狀況時，其負責人或職員有下列情形之一者，處新臺幣一百八十萬元以上九百萬元以下罰鍰：
一、拒絕檢查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、對檢查人員之詢問無故不為答復或答復不實。
四、屆期未提報財務報告、財產目錄或其他有關資料、報告，或提報不實、不全，或未於規定期限內繳納查核費用。
一、拒絕檢查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、對檢查人員之詢問無故不為答復或答復不實。
四、屆期未提報財務報告、財產目錄或其他有關資料、報告，或提報不實、不全，或未於規定期限內繳納查核費用。