Charges And Fees Act Article 21

Where a municipal government, county/city government, or township government is found to be in breach of Article 7 or Article 8 by their failure to collect the charges and fees due, their superior government, subject to actual circumstances, is entitled to reduce or eliminate funding at its discretion.The primary superintendent of the Agency/School shall be punished if the Agency/School is found to have violated Article 7 or Article 8 by failing to collect the charges and fees due, or Article 11 by failing to make the routine review, and has not rectified the violation by the time limit set forth in the rectification notice given by the superior authority.
中文原文 規費法第21條
直轄市政府、縣(市)政府、鄉(鎮、市)公所違反第七條或第八條規定有應徵收之規費而不徵收者,其上級政府得視實際情形,酌予減列或減撥補助款。
各機關學校違反第七條或第八條規定有應徵收之規費而不徵收,或違反第十一條規定未定期檢討者,經各該上級主管機關限期通知其改正;屆期未改正者,得對該機關學校首長予以懲處。

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