Mortuary Service Administration Act Article 94
Funeral service industries in violation of the provisions of paragraph 1, Article 55 to circumvent, hinder or refuse auditing will be fined from NT$ 60,000 to NT$ 300,000.
中文原文 殯葬管理條例第94條
殯葬服務業違反第五十五條第一項規定規避、妨礙或拒絕查核者，處新臺幣六萬元以上三十萬元以下罰鍰。