Mortuary Service Administration Act Article 82

Operators of private cemeteries, public property production cemeteries, or columbarium with the following situation 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 depending on the total amount to be delivered again.1.Violating the provisions of paragraph 1, Article 36-1, by failing to set up a dedicated ledger as required, not publishing it on the website, or not clearly specifying the details of the management fee income and expenses.2.Violating the provisions of paragraph 2, Article 36-1, by failing to keep records monthly or submitting quarterly reports as required.3.Violating the provisions of paragraph 3, Article 36-1, by failing to submit the annual financial statements of the management fee account for audit certification by a certified public accountant or for filing with the competent authority as required.