Preschool Educators’ Act Article 44

Persons for whom any of the following situation pertains shall be subject to a fine of not less than NT$30,000 and not more than NT$150,000, and may be fined consecutively per violation:1. Those that violate Paragraph 2 of Article 32 by engaging in educare services at educare service institutions without credentials.2. Those that violate Paragraph 3 of Article 32 by providing or lending educare certificates or credentials of preschool educators for others to use.
中文原文 教保服務人員條例第44條
行為人有下列情形之一者,處新臺幣三萬元以上十五萬元以下罰鍰,並得按次處罰:
一、違反第三十二條第二項規定,未具資格,於教保服務機構從事教保服務。
二、違反第三十二條第三項規定,提供或租借教保服務人員資格證書予他人使用。

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