{"error":false,"id":["01513:01513:1955-12-13-全文修正:106"],"data":{"法律編號":"01513","法律編號:str":"所得稅法","版本編號":"01513:1955-12-13-全文修正","順序":106,"條號":"第一百零六條","內容":"納稅義務人違反第八十條及第八十一條之規定，不按規定時間，提送各種帳簿文據，或到達備詢者，處以二百元以下之罰鍰。\n　　納稅義務人拒絕接受繳款書者，除由該管稽徵機關將繳款書送由警察機關或保甲長或里鄰長轉送外，並按繳款書所列數額處以百分之五之罰鍰。","法條編號":"01513:01513:1955-12-13-全文修正:106","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}