Sports Lottery Issuance Act Article 23-1

The following violations carry a fine of no less than NTD$300,000 and nor more than NTD$1.5 million each and may be penalized repeatedly unless the violator makes improvements within a specified period:1. Violation of Paragraph 1 of Article 15 by failing to categorize expired prize money as sports lottery profits.2. Violation of Paragraphs 2 and 3 of Article 20.
中文原文 運動彩券發行條例第23-1條
發行機構、受委託機構有下列情事之一者,處新臺幣三十萬元以上一百五十萬元以下罰鍰,並令其限期改善,屆期仍未改善者,得按次處罰:
一、違反第十五條第一項規定,未將逾期未領獎金全數歸入運動彩券盈餘。
二、違反第二十條第二項、第三項規定。

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