{"error":false,"id":["01513:01513:1946-03-23-全文修正:44"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1946-03-23-全文修正","順序":44,"條號":"第三十八條","內容":"隱匿不報或虛偽之報告者，主管徵收機關，除依本法第三十條規定逕行決定其所得額或所得總額及應納稅外，得移請法院強制執行追繳，並科以漏稅額二倍以上五倍以下之罰鍰，其情節重大者，得併科一年以下有期徒刑或拘役。","法條編號":"01513:01513:1946-03-23-全文修正:44","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}