Regulations Governing the Management of Import/Export Clearance for Transportation means Article 82

The Customs may issue a warning or administer a fine of more than TWD 6000 and less than TWD 20000 pursuant to Article 83 of the Customs Act against the carrier or the responsible person of a transportation mean that violates Articles 15, 39, 45, 47, 50 to 52, 55, 61, 64, 65, 67 to 69, 71-1, or 74-1 of these Regulations and may order the carrier to improve before a certain period of time. The fine shall be imposed on each violation in case of failure to improve before the given deadline.
中文原文 運輸工具進出口通關管理辦法第82條
運輸業或運輸工具負責人違反第十五條、第三十九條、第四十五條、第四十七條、第五十條至第五十二條、第五十五條、第六十一條、第六十四條、第六十五條、第六十七條至第六十九條、第七十一條之一或第七十四條之一規定者,由海關依關稅法第八十三條規定,予以警告或處新臺幣六千元以上二萬元以下罰鍰,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.