Regulations Governing the Management of Import/Export Clearance for Transportation means Article 83

The Customs may issue a warning or administer a fine of more than TWD 6000 and less than TWD 25000 pursuant to Article 83 of the Customs Act against the carrier or the responsible person of a transportation mean that violates Articles 26, 31, 41, or 42 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83條
運輸業或運輸工具負責人違反第二十六條、第三十一條、第四十一條或第四十二條規定者,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二萬五千元以下罰鍰,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.