The Tobacco and Alcohol Administration Act Article 54

Under any of the following circumstances, an administrative fine of not less than NT$50,000 and not more than NT$250,000 will be imposed, and notification to recall and destroy the products within a specified period of time will be issued by the competent authority. Failure to comply by the deadline will result in further punishment for each violation:1. Violation by a tobacco or alcohol producer or importer of Paragraph 3, Article 30 by the sale of tobacco or alcohol exceeding its expiration date or storage life.2. Violation of Paragraph 4, Article 39 by an unauthorized change in the storage site of alcohol batches which have been released, or transferring them to a third party, prior to having met inspection regulations.3. Failure to comply with an order of the competent authority under Paragraph 1, Article 41 to make a public announcement and to recall and destroy offending products, or violation of Paragraph 2, Article 41 by failing to recall and destroy tobacco or alcohol products that are seriously injurious to human health within the deadline set by the competent authority.