Regulations Governing the Declaration of Foreign Exchange Receipts and Disbursements or Transactions Article 16
（Penalties）A declarant that fails to make a declaration on purpose or makes an untruthful declaration on purpose, or gives no explanation in reply to the inquiry before a deadline or gives fraudulent explanations, shall be subject to penalty pursuant to the provision of Paragraph 1, Article 20 of the Act.
中文原文 外匯收支或交易申報辦法第16條
申報義務人故意不為申報、申報不實，或受查詢而未於限期內提出說明或為虛偽說明者，依本條例第二十條第一項規定處罰。