Mortuary Service Administration Act Article 86

Funeral etiquette service industries with a certain scale in violation of the provisions of paragraph 1, Article 45 that have failed to have a funeral instructor will be fined from NT$ 100,000 to NT$ 500,000 and have their business suspended from operating. Those who fail to comply with the order and continue the operations will be fined again. The operation licenses of those with serious violations will be revoked.Funeral instructors in violation of paragraph 2, Article 45 in regards to the implementation of business norms and re-training mandatory or prohibition regulations will be fined from NT$ 20,000 to NT$ 100,000 according to the seriousness of the violation and ordered to improve before the deadline. The license of funeral instructors with serious violations may be revoked and shall not be re-issued for at least three years.