If a collecting agent fails to fulfill its obligation to collect futures transaction tax or under-collects the tax, the competent tax authority may order the 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 tax authority, or files a fraudulent list in violation of Paragraph 2, Article 3 of this Act, shall be subject to a non-reporting surcharge of not less than NT$15,000 and not more than NT$30,000.