Mortuary Service Administration Act Article 80

Operators of private cemeteries and columbarium in violation of the provisions of Paragraph 1, Article 35 that fail to specify the management fee, fail to set up a daily expenditure or emergency expenditure account as mentioned in paragraph 2 or fail to write the amount, payment method, and usage of management fee in a written contract as mentioned in paragraph 3 will be fined from NT$ 100,000 to NT$ 500,000 and ordered to improve before the deadline. Those who fail to improve before the deadline may be fined again.Operators of private cemeteries and columbarium in violation of the provisions of Article 35, paragraph 2 that failed to depositing the full amount of the management fee into the designated account or failed to have the management fees expenditure as mentioned in Article 35-1, and fail to make improvements within the stipulated period, will be fined from NT$ 300,000 to NT$ 1,500,000. They may also be fined on a per-instance basis. In cases of severe violations, they may be ordered to cease selling grave sites or ash (skeletons) storage units until the issues are rectified. If the operator continues to sell without compliance, the permit for operating the funeral facility management may be revoked.Operators of private cemeteries and columbarium that have failed to disclose and update information about the use of the special account, CPA and related reported information for future reference as mentioned in paragraph 4, Article 35 will be fined from NT$ 30,000 to NT$ 150,000 and ordered to improve before the deadline. Those who fail to improve before the deadline may be fined again.