Code of Civil Procedure Article 303
Where a witness who has been legally summoned fails to appear without giving a justifiable reason, the court may by a ruling impose a fine not exceeding NTD 30,000.Where a witness who has been fined in accordance with the provision of the preceding paragraph, and if summoned again still fails to appear, he/she may be again be fined not exceeding NTD 60,000 and may also be apprehended to appear. The provisions of the Code of Criminal Procedure pertaining to the apprehension of a defendant shall apply mutatis mutandis to the apprehension of a witness. Where the witness is a solider, the apprehension shall be executed by the superior officer concerned requested to do so by a warrant.An interlocutory appeal may be taken from a ruling imposing a fine upon a witness; the execution of such ruling shall be stayed pending such appeal.
中文原文 民事訴訟法第303條
證人受合法之通知，無正當理由而不到場者，法院得以裁定處新臺幣三萬元以下罰鍰。
證人已受前項裁定，經再次通知，仍不到場者，得再處新臺幣六萬元以下罰鍰，並得拘提之。
拘提證人，準用刑事訴訟法關於拘提被告之規定；證人為現役軍人者，應以拘票囑託該管長官執行。
處證人罰鍰之裁定，得為抗告；抗告中應停止執行。
證人已受前項裁定，經再次通知，仍不到場者，得再處新臺幣六萬元以下罰鍰，並得拘提之。
拘提證人，準用刑事訴訟法關於拘提被告之規定；證人為現役軍人者，應以拘票囑託該管長官執行。
處證人罰鍰之裁定，得為抗告；抗告中應停止執行。