Mortuary Service Administration Act Article 91

Funeral etiquette service industries in violation of paragraph 1, Article 52 that fail to comply with the application scope regulation of the trust industry managing amount will be fined from NT$ 200,000 to NT$ 1,000,000 and ordered to improve before the deadline. Those who fail to improve before the deadline will be fined again.
中文原文 殯葬管理條例第91條
殯葬禮儀服務業違反第五十二條第一項交付信託業管理之費用運用範圍規定者,處新臺幣二十萬元以上一百萬元以下罰鍰,並限期改善;屆期仍未改善者,得按次處罰。

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