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.