Petroleum Administration Act Article 45

Any of the following offenses will result in a minimum fine of NT$1,000,000 and a maximum fine of NT$5,000,000:1. A petrochemical feedstock manufacturer violating the first paragraph of Article 12 herein (i.e., using imported petroleum products for purposes other than private use).2. A violation of the third paragraph of Article 14 herein (i.e., supplying gasoline, diesel oil, or LPG to gasoline or LPG filling operators that are known or should have been known to be running illegal gasoline or LPG stations, or to illegal private oil or LPG filling or storage facilities).3. An oil or non-oil business violating the fourth paragraph of Article 14 (i.e., selling solvent oil, lubricants, or other volatile hydrocarbon compounds as fuels for motor vehicles and machinery).Any petroleum products being used or to be used in the aforesaid offenses will be confiscated.
中文原文 石油管理法第45條
有下列各款情事之一者,處新臺幣一百萬元以上五百萬元以下罰鍰:
一、製造石化原料之工業違反第十二條第一項規定,輸入石油製品後,變更其用途為非自用原料。
二、汽油、柴油或液化石油氣供應業或其供應對象違反第十四條第三項各款規定之一,供應汽油、柴油或液化石油氣。
三、石油業或非石油業違反第十四條第四項規定,銷售溶劑油、潤滑油或其他具有揮發性碳氫化合物,供車輛或動力機械作為燃料使用。
前項各款查獲之油品,沒入之。

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