Administrative Litigation Act Article 143
Where a witness who has been legally summoned fails to appear without giving a justifiable reason, the administrative court may impose a fine not exceeding NTD 30,000 by a ruling.Where a witness who has been fined in accordance with the provision of the preceding Paragraph, and still fails to appear after he/she has been summoned again, he/she may again be fined for an amount 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 soldier, the apprehension shall be executed by the superior officer concerned who is requested to do so by a warrant.An 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 行政訴訟法第143條
證人受合法之通知，無正當理由而不到場者，行政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。