Code of Civil Procedure Article 311

Where a witness refuses to testify without specifying the reason and the facts giving rise to his/her refusal, or continues to refuse to testify after the ruling denying his/her refusal has become final and binding, the court may by a ruling impose upon him/her a fine not exceeding NTD 30,000.An interlocutory appeal may be taken from the ruling provided in the preceding paragraph; the execution of the ruling shall be stayed pending such appeal.
中文原文 民事訴訟法第311條
證人不陳明拒絕之原因、事實而拒絕證言,或以拒絕為不當之裁定已確定而仍拒絕證言者,法院得以裁定處新臺幣三萬元以下罰鍰。
前項裁定,得為抗告;抗告中應停止執行。

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