Regulations Governing the Establishment and Management of Customs Brokers Article 36

Where a customs broker violates the provisions Paragraph 2 、3 of Article 17, Article 19, Paragraph 1 、3 of Article 24, Article 24 1 or Article 27, Customs may give a warning or impose a fine of not less than NT$6,000 and not more than NT$30,000 under the provisions of Article 84 paragraph 1 of the Customs Act and the customs broker may be ordered to improve before a certai n period of time; the penalty shall be imposed per violation in case of failure to improve before the given deadline. If there is no improvement after three penalties or in the case of serious violation, license may either be suspended for a maximum period of six months or cancelled. Where the responsible person or authorized customs brokerage manager is sentenced to an imprisonment for not less than one year, his/her customs broker business license will be cancelled without being limited by the consecutive imposition of fines for three times.
中文原文 報關業設置管理辦法第36條
報關業違反第十七條第二項、第三項、第十九條、第二十四條第一項及第三項、第二十四條之一、第二十七條規定者,由海關依關稅法第八十四條第一項規定,予以警告或處新臺幣六千元以上三萬元以下罰鍰,並得命其限期改正;屆期未改正者,按次處罰;處罰三次仍未完成改正或違規情節重大者,得停止六個月以下之報關業務或廢止其報關業務證照。

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