Untruthful declarations are subject to a fine of more than New Taiwan dollars 30,000 and less than New Taiwan dollars 600,000 pursuant to Paragraph 1, Article 20 of Foreign Exchange Control Act.

• 申报义务人申报不实，依管理外汇条例第20条第1项规定，处新台币3万元以上，60万元以下罚锾。