Petroleum Administration Act Article 48

Any of the following offenses will result in a fine of a minimum of NT$100,000 and a maximum of NT$500,000. If a business commits an offense of a serious nature (see Article 49 herein), the business may be ordered to suspend operations for a maximum three months, or it may have its operation license revoked, or it may be ordered to close.1.A violation of the first paragraph of Article 14 (i.e., supplying crude oil to businesses or individuals that do not have permission to receive crude oil).2.A violation of the second paragraph of Article 14 (i.e., supplying naphtha to businesses or individuals that do not have permission to receive naphtha).3.A violation of the first paragraph of Article 20 (i.e., selling oil illegally imported or illegally refined domestically).4.A violation of the first paragraph of Article 28 or the second paragraph of Article 29 (i.e., failing to make business reports as required or obstructing, refusing, or evading an inspection by the competent authorities).
中文原文 石油管理法第48條
有下列各款情事之一者,處新臺幣十萬元以上五十萬元以下罰鍰;情節重大者,並得命其停止營業三個月以下、廢止其經營許可執照或勒令歇業:
一、違反第十四條第一項規定,將原油提供予未經專案核准之非石油煉製業。
二、違反第十四條第二項規定,將輕油提供予未經專案核准之非石油煉製業或非製造石化原料之工業者。
三、違反第二十條第一項規定,銷售非依法輸入或非依法在國內所煉製之石油。
四、違反第二十八條第一項或第二十九條第二項規定未報告其業務,或妨礙、拒絕或規避查驗。

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