Petroleum Administration Act Article 39
A business in any of the following situations will be fined a minimum of NT$2,000,000 and a maximum of NT$10,000,000:1.In violation of the provisions specified in the first paragraph of Article 6 herein (i.e., failing to obtain an oil refinery operation license while conducting oil distillation, refining, or blending other than for the purpose of a trial run).2.In violation of provisions specified in Article 10 herein (i.e., failing to obtain an oil import operation license) and in violation of Articles 12 or 13 herein (i.e., failing to acquire a special permit for oil imports) while conducting oil imports.Oil distilled, refined, blended, or imported as described in the preceding paragraph will be confiscated.If any of the violations described in the first paragraph results in public endangerment, the offender will be sentenced to a maximum of three years imprisonment or detention and/or be fined a minimum of NT$1,000,000 and a maximum of NT$5,000,000.If the offender of the preceding paragraph is a corporate person, its acting responsible person will be punished and the corporate person itself will also be subjected to the fine prescribed in the preceding paragraph.