Petroleum Administration Act Article 40
A business in any of the following situations shall be fined a minimum of NT$1,000,000 and a maximum of NT$5,000,000:1.In violation of the provisions specified in the second paragraph of Article 16 herein (i.e., engaging in the gasoline or diesel oil wholesale business without registering with the competent authority).2.In violation of provisions specified in the first or second paragraph of Article 17 herein (i.e., engaging in retailing of gasoline, diesel oil, or LPG for vehicle use).3.In violation of provisions specified in the first paragraph of Article 18 (i.e., setting up an oil (LPG) filling or storage facility for private use without first acquiring a permit).4.In violation of provisions specified in the first paragraph of Article 33 (i.e., by failing to acquire permission for the installation of an oil storage facility).Petroleum products (for sale or private use), oil or LPG filling and storage facilities and other items used in the violations of the preceding paragraph will be confiscated.In the event any of the violations described in the first paragraph results in public endangerment, the offender will be sentenced to a maximum of two years of imprisonment or detention and/or fined a minimum of NT$600,000 and a maximum of NT$3,000,000.In the event the offender mentioned in 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.