Administrative Litigation Act Article 148
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 binding, the administrative court may by a ruling impose upon him/her a fine not exceeding NTD 30,000.An 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 行政訴訟法第148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，行政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。
前項裁定得為抗告，抗告中應停止執行。