The Act Governing the Settlement of Ill-gotten Properties by Political Parties and Their Affiliate Organizations Article 10

Assets declared under article 8 shall be presumed to be ill-gotten and disposed of pursuant to article 6 if the CIPAS considers the declaration to constitute intentional or grossly negligent concealment or omission, or untruthful statements in relation to important matters.
中文原文 政黨及其附隨組織不當取得財產處理條例第10條
政黨、附隨組織或其受託管理人依第八條規定應申報之財產,經本會調查認定有故意或重大過失隱匿、遺漏或對於重要事項為不實說明者,該財產推定為不當取得之財產,並依第六條規定處理。

English translation for reference only; the Chinese text prevails. Not legal advice.