Mortuary Service Administration Act Article 81

Operators of private cemeteries, or columbarium in violation of the provisions in Paragraph 1, Article 35-2 by not obtaining fire insurance and earthquake insurance coverage, or who violate Paragraph 2 by having insufficient insurance coverage, shall be fined with an amount ranging from over NT$200,000 to NT$1,000,000 and ordered to improve before the deadline. Those who fail to improve before the deadline may be fined again.For operators of cemeteries or columbarium established with public funds or other government funds who violate the provisions of Article 35-3 by failing to allocate seven percent of the collected usage fees into the public property fund or other government fund account for separate accounting and management, or who fail to use the funds in accordance with the law, shall be fined with an amount ranging from over 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.