Mortuary Service Administration Act Article 99

Tomb owners in violation of the regulation in the first part of paragraph 1, Article 71 or paragraph 2, Article 72 that have repairs bigger than the area or height of the original grave shall improve before the deadline. Those who fail to make improvements within the limited time will be fined from NT$ 60,000 to NT$ 300,000. If the area or height is greater the 1 time of the original size, the owner will be fined according to the exceeding dimensions.
中文原文 殯葬管理條例第99條
墓主違反第七十一條第一項前段或第七十二條第二項規定,修繕逾越原墳墓之面積或高度者,經限期改善,屆期仍未改善者,處新臺幣六萬元以上三十萬元以下罰鍰,超過面積或高度達一倍以上者,按其倍數處罰。

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