Regulations Governing The Implementation Of Automated Cargo Clearance Procedures Article 21

Where a declarant who makes online Customs declarations violates Article 14, Customs shall warn or impose a fine of not less than NT$6,000 and not more than NT$30,000 under the provisions of Article 81 of the Customs Act and the enterprise may be ordered to improve within a certain period of time; the fine shall be charged per violation in case of failure to improve before the given deadline.
中文原文 貨物通關自動化實施辦法第21條
報關人以電腦連線方式向海關辦理通關業務者違反第十四條規定,由海關依關稅法第八十一條規定,予以警告或處新臺幣六千元罰鍰,並得命其限期改正;屆期未改正者,按次處罰。

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