Act for the Establishment and Administration of Technology Industrial Parks Article 33

Businesses in the Parks failing to prepare accounts, keeping false or untrue records in the accounts, or refusing to be audited by the Bureau, its branch offices, or the customs in violation of the proviso in Paragraph 1 of Article 26 shall be ordered to make corrections within a time limit, and be fined in the amount between NT$30,000 and NT$150,000. Businesses failing to make corrections within the time limit may be punished per violation until they make the necessary corrections. In serious cases, such businesses may be suspended from inbound and outbound transportation of goods for a period between one month and one year.Businesses in the Parks violating the regulations relating to the customs clearance, processing, management, self-inspection in inbound and outbound areas, compilation of monthly, the tax recovery procedures for domestic sales of products as specified in Paragraph 3 of Article 23 shall be warned and ordered to make corrections within a time limit by the customs. Businesses failing to make corrections within the time limit shall be fined between NT$6,000 and NT$30,000 per violation, and those having been fined for 3 times but still fail to correct may have all or part of their bonding business suspended for up to 6 months.
中文原文 加工出口區設置管理條例第33條
區內事業違反第二十六條第一項但書規定,不具備帳冊或為虛偽不實之記載或拒絕園管局或分局及海關之稽核者,除命其限期改正外,處新臺幣三萬元以上十五萬元以下罰鍰;屆期未改正者,得按次處罰,至其改正為止;情節重大者,並得停止其一個月以上一年以下貨品之輸出入。
區內事業違反依第二十三條第三項所定辦法中有關保稅貨品之通關、加工、管理、自行點驗進出區、按月彙報、產品內銷應辦補稅程序規定,海關得予以警告並限期改正;屆期未改正者,處新臺幣六千元以上三萬元以下罰鍰,並得按次處罰;處罰三次,仍未完成改正者,得停止六個月以下保稅業務之一部或全部。

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