If a collecting agent fails to fulfill its obligation to collect transaction tax or under-collects the tax, the competent assessing authority may order said agent to pay any back taxes and impose a fine of not less than 10 and not more than 30 times the amount of uncollected tax.
A collecting agent that fails to file the futures transaction list or digital data with the competent assessing authority, or files a fraudulent list in violation of Paragraph 2 of Article 3 of this Act, shall be subject to a late filing charge of not less than NT$15,000 and not more than NT$30,000.