{"error":false,"id":["01515:01515:1973-08-21-修正:57"],"data":{"法律編號":"01515","法律編號:str":"遺產及贈與稅法","版本編號":"01515:1973-08-21-修正","順序":57,"條號":"第四十九條","內容":"納稅義務人及其他有關公私組織及個人，違反第三十八條之規定，拒不提供有關財產及其估價之詳細帳冊、書據，及其他有關資料，或故意不到達備詢者處以一萬元以下罰鍰。","法條編號":"01515:01515:1973-08-21-修正:57","立法理由":"加重罰鍰，以加強稽徵。","現行版":"非現行","版本追蹤":"01515:1973-01-26-制定"},"supported_relations":[],"relations":[]}