Mortuary Service Administration Act Article 73

Funeral facility management industries that have violated regulations in paragraph 1 and 3 of Article 6 for having establishment, land expansion, additions, or alterations of the funeral facilities without approval, having any of the above done not in accordance with what has been approved, or having violated paragraph 1 of Article 20 for the unauthorized usage or selling of tomb bases or ashes(skeletons) storage facilities will be fined from NT$ 300,000 to NT$ 1,500,000 and made to have improvements or formalities completed within a limited deadline. Those who fail to have the improvements or formalities completed before the deadline will be fined again. Those with serious violations or who refuse to comply with the regulations may be ordered to stop the development, construction, operation or selling of tomb base and ash (skeletons) storage facilities, or may be forced to remove or reinstate the construction. Unapproved and unauthorized use of mobile cremation facility operation and cremation business, or illegal cremation sites that fail to comply with the provisions of Article 23 shall do the same.Funeral facility management industries that violate the provisions of paragraph 3 Article 7 and fail to complete the construction within five years after it started will be fined from NT$ 100,000 to NT $ 500,000 and ordered to complete the construction within the deadline. Operators that fail to complete construction within the deadline will be fined again. The licenses of those with serious violations may be revoked.The preceding two punishments will go to the people who are responsible for the establishment, land expansion, building expansion or rebuilt of the funeral facility management industries if there is no operator. If there are none of the aforementioned people, the sales will be punished.