{"error":false,"id":["01515:01515:1973-01-26-制定:56"],"data":{"法律編號":"01515","法律編號:str":"遺產及贈與稅法","版本編號":"01515:1973-01-26-制定","順序":56,"條號":"第四十八條","內容":"稽徵人員違反第二十九條之規定，戶籍人員違反第三十七條之規定者，應由各該主管機關從嚴懲處，並責令迅行補辦；其涉有犯罪行為者，應依刑法及其有關法律處斷。","法條編號":"01515:01515:1973-01-26-制定:56","立法理由":"明定稽徵人員違反第二十九條之規定，戶籍人員違反第三十七條之規定者，應由各該主管機關從嚴懲處，並責令迅行補辦；其涉有犯罪行為者，應依刑法及其有關法律處斷。","現行版":"非現行","版本追蹤":"new"},"supported_relations":[],"relations":[]}