{"error":false,"id":["01515:01515:1998-05-29-修正:55"],"data":{"法律編號":"01515","法律編號:str":"遺產及贈與稅法","版本編號":"01515:1998-05-29-修正","順序":55,"條號":"第四十四條","內容":"納稅義務人違反第二十三條或第二十四條之規定，未依限辦理遺產稅或贈與稅申報者，按核定應納稅額加處一倍至二倍之罰鍰；其無應納稅額者，處以九百元之罰鍰。","法條編號":"01515:01515:1998-05-29-修正:55","立法理由":"配合第十二條修正，將本條罰鍰金額修正為新臺幣九百元。","現行版":"非現行","版本追蹤":"01515:1981-06-12-修正"},"supported_relations":[],"relations":[]}