Customs Act Article 82
In the case where the enterprise operating on-line transmission or electronic data transmission network for customs clearance violates the regulations governing business scope, criteria for charges collection, business hours, or management stipulated in Paragraph 5, Article 10, the MOF shall issue a warning or impose a fine of not less than NT$100,000 and not more than NT$500,000 and may order the violator to comply within a certain period of time; the fine shall be charged per violation in case of failure to comply before the given deadline. If there is no compliance after three counts of punishment, a suspension of on-line electronic data transmission privileges may be adopted for a period of not more than six months, or the business license may be repealed.
中文原文 關稅法第82條
經營與海關電腦連線或電子資料傳輸通關資料業務之通關網路業者，違反第十條第五項所定辦法中有關營運項目、收費基準、營業時間或管理之規定者，由財政部予以警告或處新臺幣十萬元以上五十萬元以下罰鍰，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者，得停止六個月以下傳輸通關資料業務或廢止其許可。