Mortuary Service Administration Act Article 97

Hospitals in violation of the provisions of Article 65 of coffining, burial, settling or offering funeral facilities will be fined from NT$ 300,000 to NT$ 1,500,000 and ordered to suspend business operations. Those who continue operations will be fined again.Hospitals with approval for coffining, burial, settling or offering funeral facilities before the enforcement of this amended act on December 14th, 2011 in violation of Article 65 that expend the business scale will be fined from NT$ 300,000 to NT$ 1,500,000 and ordered to improve before the deadline. Those who fail to improve before the deadline will be fined again.The fining of paragraph 2 and 3 shall be paid by the responsible doctors in private hospitals.
中文原文 殯葬管理條例第97條
醫院違反第六十五條規定附設殮、殯、奠、祭設施者,處新臺幣三十萬元以上一百五十萬元以下罰鍰,並令設施停止營運;繼續營運者,得按次處罰。
本條例中華民國一百年十二月十四日修正之條文施行前已經核准附設殮、殯、奠、祭設施之醫院違反第六十五條規定擴大其規模者,處新臺幣三十萬元以上一百五十萬元以下罰鍰,並限期改善;屆期仍未改善者,得按次處罰。
依前二項規定所處之罰鍰,於私立醫院,處罰其負責醫師。

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