Factory Management and Counseling Act Article 28-14
Where a factory is under any of the following circumstances, the competent authority shall impose a fine of not less than NT$50,000 and not more than NT$5,000,000 on the responsible person of the factory, and shall order the factory to make rectifications or file a report within the prescribed deadline; failure to rectify or report by the deadline may result in consecutive penalties:1. Violation of Paragraph 1, Article 21 for the failure to file a report on hazardous materials within the specified period of time.2. Violation of Paragraph 2, Article 21 for the failure to comply with the regulations regarding the information to be reported or the reporting deadline prescribed thereunder or filing a false report.