Compulsory Education Act Article 9

In cases of school-age nationals who are required to enroll in school but have not done so, or who have enrolled but dropout, or who have long-term absences, schools shall submit a report to the city, township, or district compulsory education committee to dispatch personnel for a home visit. The students shall be advised to enroll in a school or to resume attending school. The local municipal or county (city) government shall be notified of cases in which students discontinue education, are unable to enroll, or have had long-term absences because of financial concerns or family incidents, and shall in accordance with social welfare acts, or using specific relief strategies, provide assistance to resolve their difficulties.With the exception of those in the circumstance set out in Articles 12 and 13, and those who have had special grounds approved by a city, township, or district compulsory education committee, if the parents or guardians still refuse to enroll or resume school after persuasion, the school shall report to the township (town, city, or district) compulsory education committee to issue a written warning and set a time limit for enrollment or continued enrollment.Persons who fail to adhere to the warning and comply with the deadline for enrollment or continued enrollment shall be fined NT$ 100 or less by the city, township, or district offices, and shall be required to enroll or continue enrollment of their children or wards within a limited period.This penalty shall be continued until enrollment or continued enrollment is implemented.
中文原文 強迫入學條例第9條
凡應入學而未入學、已入學而中途輟學或長期缺課之適齡國民,學校應報請鄉(鎮、市、區)強迫入學委員會派員作家庭訪問,勸告入學、復學;其因家庭清寒或家庭變故而不能入學、已入學而中途輟學或長期缺課者,報請當地直轄市、縣(市)政府,依社會福利法規或以特別救助方式協助解決其困難。
前項適齡國民,除有第十二條、第十三條所定情形或有特殊原因經鄉(鎮、市、區)強迫入學委員會核准者外,其父母或監護人經勸告後仍不送入學、復學者,應由學校報請鄉(鎮、市、區)強迫入學委員會予以書面警告,並限期入學、復學。
經警告並限期入學、復學,仍不遵行者,由鄉(鎮、市、區)公所處一百元以下罰鍰,並限期入學、復學;如未遵限入學、復學,得繼續處罰至入學、復學為止。

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