Mortuary Service Administration Act Article 89

Funeral etiquette service industries not licensed by the special municipality or county (city) competent authorities that have signed preneed funeral services contracts with consumers and are thus in violation of the provisions of paragraph 1, Article 50 will be fined from NT$ 600,000 to NT$ 3,000,000 for each occurrence of the violation. The same will be done to the agents or employees.Funeral etiquette service industries without a certain scale or approval to sign preneed funeral services contracts with consumers who are thus in violation of paragraph 2, Article 50 will be fined from NT$ 60,000 to NT$ 300,000 and ordered to improve before the deadline. Those who fail to improve before the deadline will be fined again. Licenses of those with serious violations will be revoked.
中文原文 殯葬管理條例第89條
非經直轄市、縣(市)主管機關許可經營殯葬禮儀服務業之公司違反第五十條第一項規定,與消費者簽訂生前殯葬服務契約者,處新臺幣六十萬元以上三百萬元以下罰鍰,並得按次處罰;其代理人或受僱人,亦同。
殯葬禮儀服務業違反第五十條第二項規定未具一定規模或未經核准與消費者簽訂生前殯葬服務契約者,處新臺幣六萬元以上三十萬元以下罰鍰,並限期改善;屆期仍未改善者,得按次處罰,其情節重大者,得廢止其經營許可。

English translation for reference only; the Chinese text prevails. Not legal advice.