The Communication Security and Surveillance Act Article 31

The telecommunications enterprises and those who set up public telecommunications networks and postal enterprises that are obligated to assist in enforcing communication surveillance and have violated the provisions of Article 14, Paragraph 2 shall be subject to a fine of more than five hundred thousand and less than 5 million New Taiwan dollars by the competent authority of the relevant industry. Those who, upon receiving the notification for compliance, continue to violate the law shall be fined continuously on a case-by-case basis.Telecommunications enterprises that have the obligation to keep and assist in obtaining communication user information, communication records or network traffic records, and those who set up public telecommunications networks, who violate the provisions of Paragraph 1 or Paragraph 2 of Article 14-1, shall also be subject to the same.Those who are dissatisfied with the administrative sanctions imposed by the competent authorities of telecommunications enterprises and those who set up public telecommunications networks in accordance with this Act shall directly apply administrative litigation procedures.
中文原文 通訊保障及監察法第31條
有協助執行通訊監察義務之電信事業、設置公眾電信網路者及郵政事業,違反第十四條第二項之規定者,由該管目的事業主管機關處以新臺幣五十萬元以上五百萬元以下罰鍰;經通知限期遵行而仍不遵行者,按次處罰。
有保存及協助調取通訊使用者資料、通信紀錄或網路流量紀錄義務之電信事業及設置公眾電信網路者,違反第十四條之一第一項或第二項之規定者,亦同。
對電信事業及設置公眾電信網路者之主管機關依本法所為之行政處分不服者,直接適用行政訴訟程序。

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