A delay penalty shall be imposed on legal taxpayers or designated taxpayers who fail to pay their land tax before the deadline as stated in the payment notice. If a draft is accepted for tax payment, the cashing date of the draft shall be deemed the payment date.
The monetary substitution for agricultural land tax owed and amount to be paid or refunded for purchase of agricultural products shall be calculated according to government-approved standards prevailing at the time of payment or purchase.

If a taxpayer attempts to evade or reduce his/her tax payment obligation by means of modifying or concealing the category or grade of land, or hiding or not reporting to the competent tax authority when the fact or reason qualifying him/her for the application of special tax rate or tax reduction or exemption disappears, the said taxpayer shall be subject to the following penalty:
1. For evasion or non-qualified reduction of tax, the taxpayer shall be subject to a fine of no more than three times the amount of tax evaded or wrongfully reduced in addition to making up the tax owed.
2. For evasion of payment in kind, the taxpayer shall be fined one time the amount of payment in kind payable in addition to making up the payment owed.
For land that is resold before the previous transaction has completed the registration of title transfer, a fine equal to 2% of the reselling value shall be imposed.
After receiving the payment notice for tax or payment in kind owed, or penalty imposed as described in the first paragraph hereof, the taxpayer shall make payment accordingly in one month; otherwise the case will be forwarded for compulsory enforcement.

For unpaid agricultural land tax and penalty thereof as described in the foregoing article, payment in kind owed shall be paid as such; monetary substitution and penalty shall be collected based on the conversion standards prevailing at the time of payment. The amount to be paid for the purchase of agricultural products shall be determined by the approved standards prevailing at the time of purchase.

If a non-profit juristic person (“NPJP”) that receives donation of land as described in Article 28-1 herein has any of the following situations, land value increment tax shall be made due retroactively and a fine of no more than two times the land value increment tax payable shall be imposed:
1. The NPJP failed to use the land according to the designated purpose of donation;
2. The NPJP acted in violation of the purpose of its establishment;
3. Income generated from the land was not spent entirely on the established enterprise; or
4.The donor received interest from the donated land in any manner as discovered by the tax authority or reported by others.

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