Under any of the following circumstances, the local collection authority-in-charge shall, in addition to requiring submission of report or amendment of report entries within a specified time period, impose upon the violator a fine of not exceeding NT$1,500:
1.Where the responsible person of a profit-seeking enterprise organized as a company, a cooperative, or other juristic person fails, in violation of the provisions of Article 76, to report within the prescribed time period the dividends or profits payable or paid to shareholders, members, or investors;
2.Where the responsible person of a partnership fails, in violation of the provisions of Article 76, to report the names and residences of partners, the amount of their respective investments and the percentage of allocation of profit or loss in a detailed list;
3.Where the responsible person of a profit-seeking enterprise fails to record the necessary information in the account books required by the provisions of Article 90;
4.Where the responsible person of a warehouse or godown fails to report the necessary information as required by the provisions of the Paragraph 1 of Article 91.