Commercial Case Adjudication Act Article 54

If the evidence holder, as described in Paragraph 1 of the preceding article, defies the court's order to produce the said evidence without a justifiable cause, the court may rule to impose a fine of up to one hundred thousand New Taiwan Dollars. The court may also rule to order a compulsory injunction if necessary.The provisions relating to the Enforcement Pertaining to Claims for the Delivery of Things, as stipulated in the Compulsory Enforcement Act, shall apply mutatis mutandis to the enforcement of the compulsory injunction, as described in the preceding paragraph.The ruling, as described in the first paragraph, may be appealed; the execution of the ruling imposing a fine should stay during the appeal. When a party defies the court's order to produce the said evidence without a proper cause, the court may deem the facts attested by such evidence to be true.
中文原文 商業事件審理法第54條
前條第一項證據持有人無正當理由不從提出之命者,法院得以裁定處新臺幣十萬元以下罰鍰;於必要時並得以裁定命為強制處分。
前項強制處分之執行,準用強制執行法關於物之交付請求權執行之規定。
第一項裁定,得為抗告;處罰鍰之裁定,抗告中應停止執行。
當事人無正當理由不從提出之命者,法院得認依該證據應證之事實為真實。

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