Foreign Exchange Control Act Article 23
Where the foreign exchange that shall be returned pursuant to the Act herein is not returned in the form of foreign exchange, a fine of not more than the amount that should be returned will be imposed.
中文原文 管理外匯條例第23條
依本條例規定應追繳之外匯，其不以外匯歸還者，科以相當於應追繳外匯金額以下之罰鍰。