Spatial Planning Act Article 38
Land users who engage in activities of a certain scale or of particular nature that is inconsistent with the principles of functional zone and sub-zone shall be subject to fines of no less than NT$1 million but no more than NT$5 million, to be imposed by the competent authority of the municipality or county (city) with jurisdiction over the area.Under one of the following circumstances, the competent authority of the municipality or county (city) with jurisdiction over the area shall impose a fine of no less than NT$300,000 but no more than NT$1.5 million on the offender.1.Land use up to a certain scale or with a particular purpose that complies with the principles of functional zone and sub-zone without a permit.2.Land use inconsistent with the land for designated use and allocation, items and intensity in the approved land use plan.The competent authority of the municipality or county (city) with jurisdiction over the area shall impose a fine of no less than NT$60,000 but no more than NT$300,000 on land users who violate the land use control regulation set forth in Paragraph 2 or 4 of Article 23.The competent authority of the municipality or county (city) with jurisdiction over the area may order land users who have penalized under the regulations set forth in the three preceding paragraphs to apply for a land use change, stop using the land or dismantle buildings thereon to restore the land to its original condition. If the user runs a business on land under land use control, then the competent authority may order the suspension of the business and notify the relevant authority to revoke part or the entire registration of the business.If a land user fails to comply with an order to apply for land use change, to stop using the land or to dismantle buildings thereon, to restore the land to its original condition or to suspend business operations, then the competent authority may impose a fine according to the regulations set forth in Paragraphs 1 to 3 for each violation and act under relevant regulations in the Administrative Execution Act to cut off water and power supplies, dismantle buildings, or take other measures to restore the land to its original condition; the offender shall be responsible for all expenses incurred.When the situation that is described in Paragraph 1, Subparagraph 1 of Paragraph 2, or Paragraph 3, occurs, but the offender cannot be located, the competent authority of the municipality or county (city) shall order the users managers and owners of the land or buildings thereon to stop using the facilities or restore the land to its original condition within a given period. If these parties fail to comply, then the competent authority of the municipality or county (city) may take necessary action in accordance with the Administrative Execution Act.If the land or buildings on such land are government properties, then the managers, after receiving notices to restore the land to its original condition within a given period, may draw up improvement plans and submit them to the competent authority for review, and the order shall no longer apply. However, if a negative impact on public safety is deemed imminent, the managers shall restore the land to the original condition or immediately make improvements.
中文原文 國土計畫法第38條
從事未符合國土功能分區及其分類使用原則之一定規模以上或性質特殊之土地使用者，由該管直轄市、縣（市）主管機關處行為人新臺幣一百萬元以上五百萬元以下罰鍰。
有下列情形之一者，由該管直轄市、縣（市）主管機關處行為人新臺幣三十萬元以上一百五十萬元以下罰鍰：
一、未經使用許可而從事符合國土功能分區及其分類使用原則之一定規模以上或性質特殊之土地使用。
二、未依許可使用計畫之使用地類別、使用配置、項目、強度進行使用。
違反第二十三條第二項或第四項之管制使用土地者，由該管直轄市、縣（市）主管機關處行為人新臺幣六萬元以上三十萬元以下罰鍰。
依前三項規定處罰者，該管直轄市、縣（市）主管機關得限期令其變更使用、停止使用或拆除其地上物恢復原狀；於管制使用土地上經營業務者，必要時得勒令歇業，並通知該管主管機關廢止其全部或一部登記。
前項情形經限期變更使用、停止使用、拆除地上物恢復原狀或勒令歇業而不遵從者，得按次依第一項至第三項規定處罰，並得依行政執行法規定停止供水、供電、封閉、強制拆除或採取其他恢復原狀之措施，其費用由行為人負擔。
有第一項、第二項第一款或第三項情形無法發現行為人時，直轄市、縣（市）主管機關應依序命土地或地上物使用人、管理人或所有人限期停止使用或恢復原狀；屆期不履行，直轄市、縣（市）主管機關得依行政執行法規定辦理。
前項土地或地上物屬公有者，管理人於收受限期恢復原狀之通知後，得於期限屆滿前擬定改善計畫送主管機關核備，不受前項限期恢復原狀規定之限制。
但有立即影響公共安全之情事時，應迅即恢復原狀或予以改善。
有下列情形之一者，由該管直轄市、縣（市）主管機關處行為人新臺幣三十萬元以上一百五十萬元以下罰鍰：
一、未經使用許可而從事符合國土功能分區及其分類使用原則之一定規模以上或性質特殊之土地使用。
二、未依許可使用計畫之使用地類別、使用配置、項目、強度進行使用。
違反第二十三條第二項或第四項之管制使用土地者，由該管直轄市、縣（市）主管機關處行為人新臺幣六萬元以上三十萬元以下罰鍰。
依前三項規定處罰者，該管直轄市、縣（市）主管機關得限期令其變更使用、停止使用或拆除其地上物恢復原狀；於管制使用土地上經營業務者，必要時得勒令歇業，並通知該管主管機關廢止其全部或一部登記。
前項情形經限期變更使用、停止使用、拆除地上物恢復原狀或勒令歇業而不遵從者，得按次依第一項至第三項規定處罰，並得依行政執行法規定停止供水、供電、封閉、強制拆除或採取其他恢復原狀之措施，其費用由行為人負擔。
有第一項、第二項第一款或第三項情形無法發現行為人時，直轄市、縣（市）主管機關應依序命土地或地上物使用人、管理人或所有人限期停止使用或恢復原狀；屆期不履行，直轄市、縣（市）主管機關得依行政執行法規定辦理。
前項土地或地上物屬公有者，管理人於收受限期恢復原狀之通知後，得於期限屆滿前擬定改善計畫送主管機關核備，不受前項限期恢復原狀規定之限制。
但有立即影響公共安全之情事時，應迅即恢復原狀或予以改善。