Referendum Act Article 45
A fundraiser shall verify donations that fall under Subparagraphs 1 through 3 of Paragraph 1 of Article 20 before accepting them. If a donation violates the relevant regulations, the fundraiser shall turn over the donation to the authority in charge of receiving financial statements within two months of receiving the donation. Failure to do so within the specified period shall be punishable by imprisonment for not more than five years.A fundraiser shall verify donations that fall under Subparagraph 4 of Paragraph 1 of Article 20 before accepting them. If a donation violates the relevant regulations, the fundraiser shall return the donation within one month. If the donation is not returned within the specified period or cannot be returned, the fundraiser shall turn over the donation to the authority in charge of receiving financial statements within two months of receiving the donation. Failure to do so shall be punishable by a fine of not less than NT$200,000 but not more than NT$1 million, and the fundraiser may be ordered to pay the fine within a specified period. If the fine is not paid within the specified period, consecutive fines may be imposed.The provisions of the preceding two paragraphs shall not apply to fundraisers who have fulfilled their obligation to verify donations.A fundraiser who accepts a donation in violation of Paragraph 1 of Article 20 shall be fined twice the amount of the donation, up to a maximum of NT$1 million.A fundraiser who violates Paragraph 2 of Article 20 by failing to file a financial statement as required, or who violates Paragraph 4 of Article 20 by failing to submit supporting documents for income and expenditures, shall be fined not less than NT$100,000 but not more than NT$500,000 and shall be given a deadline to file the statement or submit the supporting documents. If the statement is not filed or the documents are not submitted by the deadline, consecutive fines may be imposed.A fundraiser who intentionally falsifies any information regarding the income or expenditures of the campaign funds shall be fined not less than NT$500,000 but not more than NT$2,500,000.Any person who violates the provisions of Paragraph 6 or the regulations prescribed under Paragraph 7 of Article 20 regarding the establishment of offices and the restrictions on the number of offices shall be fined not less than NT$100,000 but not more than NT$1 million.
中文原文 公民投票法第45條
對於第二十條第一項第一款至第三款之捐贈，收受者應予查證，不符規定時，應於收受後二個月內繳交受理申報機關辦理繳庫。
未依規定期限辦理繳庫者，處五年以下有期徒刑。
對於第二十條第一項第四款之捐贈，收受者應予查證，不符規定時，應於一個月內返還，逾期或不能返還者，應於收受後二個月內繳交受理申報機關辦理繳庫。
違反者，處新臺幣二十萬元以上一百萬元以下罰鍰，並得限期命其繳交；屆期不繳交者，得按次連續處罰。
前二項收受者已盡查證義務者，不在此限。
捐贈違反第二十條第一項者，按其捐贈之金額處二倍之罰鍰。
但最高不得超過新臺幣一百萬元。
違反第二十條第二項規定不依規定申報或違反第四項規定檢送收支憑據或證明文件者，處新臺幣十萬元以上五十萬元以下罰鍰，並限期申報或補正，逾期不申報或補正者，得按次連續處罰。
對於經費之收入或支出金額，故意為不實之申報者，處新臺幣五十萬元以上二百五十萬元以下罰鍰。
違反第二十條第六項規定或第七項所定辦法中關於登記設立及設立數量限制者，處新臺幣十萬元以上一百萬元以下罰鍰。
未依規定期限辦理繳庫者，處五年以下有期徒刑。
對於第二十條第一項第四款之捐贈，收受者應予查證，不符規定時，應於一個月內返還，逾期或不能返還者，應於收受後二個月內繳交受理申報機關辦理繳庫。
違反者，處新臺幣二十萬元以上一百萬元以下罰鍰，並得限期命其繳交；屆期不繳交者，得按次連續處罰。
前二項收受者已盡查證義務者，不在此限。
捐贈違反第二十條第一項者，按其捐贈之金額處二倍之罰鍰。
但最高不得超過新臺幣一百萬元。
違反第二十條第二項規定不依規定申報或違反第四項規定檢送收支憑據或證明文件者，處新臺幣十萬元以上五十萬元以下罰鍰，並限期申報或補正，逾期不申報或補正者，得按次連續處罰。
對於經費之收入或支出金額，故意為不實之申報者，處新臺幣五十萬元以上二百五十萬元以下罰鍰。
違反第二十條第六項規定或第七項所定辦法中關於登記設立及設立數量限制者，處新臺幣十萬元以上一百萬元以下罰鍰。