Mortuary Service Administration Act Article 77
Tomb owners who have violated the regulations of paragraph 1, Article 27 will be ordered to improve the issue. Those who fail to do so before the deadline will be fined from NT$ 100,000 to NT$ 500,000. Those have a height higher than 1 time the legal height will be punished by the exceeding amount.
中文原文 殯葬管理條例第77條
墓主違反第二十七條第一項規定者，應限期改善；屆期仍未改善者，處新臺幣十萬元以上五十萬元以下罰鍰，超過高度達一倍以上者，按其倍數處罰。