{"error":false,"id":["01515:01515:2000-01-06-修正:61"],"data":{"法律編號":"01515","法律編號:str":"遺產及贈與稅法","版本編號":"01515:2000-01-06-修正","順序":61,"條號":"第五十條","內容":"納稅義務人違反第八條之規定，於遺產稅未繳清前，分割遺產、交付遺贈或辦理移轉登記，或贈與稅未繳清前，辦理贈與移轉登記者，處一年以下有期徒刑。","法條編號":"01515:01515:2000-01-06-修正:61","立法理由":"加強罰則，俾使本法第八條之規定，得以貫徹執行。","現行版":"非現行","版本追蹤":"01515:1973-01-26-制定"},"supported_relations":[],"relations":[]}