Mortuary Service Administration Act Article 83

Tomb owners in violation of the provisions of paragraph 2, Article 40 or Article 70 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. If necessary, disinterment and cremation can be done by the special municipality or county (city) competent authorities with proper handling. The cost will be paid by the owner of the tomb.