Negotiable Instruments Act Article 57

If the drawee or their paying agent fails to make payment within the time limit set forth in Articles 69 and 70, the liability to pay the sums of money set out in Article 97 shall then fall upon the acceptor for honor.
中文原文 票據法第57條
付款人或擔當付款人,不於第六十九條及第七十條所定期限內付款時,參加承兌人應負支付第九十七條所定金額之責。

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