Act Governing Issuance of Electronic Stored Value Cards Article 32
(Penalty for Insufficient Reserve)For issuers that fail to deposit reserve in full in compliance with Paragraph 1 of Article 18 herein, the Central Bank of the ROC may charge interest on the shortfall according to the lowest accommodation rate it publishes, which however shall be below 5% per annum. Where the shortfall is significant, the Central Bank of the ROC may impose a fine of not less than NT$200,000 and not more than NT$1,000,000.
中文原文 電子票證發行管理條例第32條
違反第十八條第一項規定未繳足準備金者，由中央銀行就其不足部分，按中央銀行公告最低之融通利率，加收年息百分之五以下之利息；其情節重大者，由中央銀行處新臺幣二十萬元以上一百萬元以下罰鍰。