Mortuary Service Administration Act Article 92

Funeral etiquette service industries in violation of the rare regulation in paragraph 1, Article 53 to make up the difference of the amount or of the regulation in paragraph 1, Article 54 that fail to specify a new trustee 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92條
殯葬禮儀服務業違反第五十三條第一項後段補足差額規定或第五十四條第一項規定未指定新受託人規定者,處新臺幣六萬元以上三十萬元以下罰鍰,並限期改善;屆期未改善者,得按次處罰,並得廢止其經營許可。

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