Foreign Exchange Control Act Article 21
The violation of Article 17 herein shall be subjected to a fine that amounts to the sum not deposited or not sold back converted into New Taiwan Dollar at the then prevailing exchange rate, and the Central Bank of the Republic of China will pursue the return of foreign exchange.
中文原文 管理外匯條例第21條
違反第十七條之規定者，分別依其不存入或不售還外匯，處以按行為時匯率折算金額以下之罰鍰，並由中央銀行追繳其外匯。