Accounting Act Article 119
Accounting Officers who do not complete the handover appropriately shall be punished pursuant to laws. If the inappropriate handover results in damages to the Treasury, the accounting Officer shall be held liable for compensatory damages. Those Officers associated with inappropriate handover shall be held joint and severally liable.
中文原文 會計法第119條
會計人員交代不清者，應依法懲處；因而致公庫損失者，並負賠償責任；與交代不清有關係之人員，應連帶負責。