The Tobacco and Alcohol Administration Act Article 47

The production or importation of disqualified tobacco or the disqualified alcohol described in Subparagraph 3, Article 7 will be punished with an administrative fine of not less than NT$300,000 and not more than NT$3,000,000. If the present value of the products at the time of discovery exceeds NT$3,000,000, however, the punishment will be an administrative fine of not less than one times and not greater than five times the present value at the time of discovery, up to a maximum of NT$60,000,000.If the disqualified tobacco or alcohol of the preceding paragraph contains substances capable of materially injuring human health, the punishment will be a term of imprisonment of not more than five years, in addition to which a fine of not less than NT$300,000 and not more than NT$60,000,000 may be imposed.Production of the disqualified alcohol described in Subparagraph 2, Article 7 will be punished with a term of imprisonment of not more than five years, in addition to which a fine of not less than NT$300,000 and not more than NT$60,000,000 may be imposed.If the disqualified alcohol of the preceding paragraph contains substances capable of materially injuring human health, the punishment will be a term of imprisonment of not more than seven years, in addition to which a fine of not less than NT$500,000 and not more than NT$100,000,000 may be imposed.