Business Registration Act Article 31
If the business commenced its business operations or committed any juristic act in its business name without a registration, the Relevant Authority at the place where the business is located shall order the individual actor(s) to complete registrations within the specified term limit. If the individual actor(s) fails to do so upon expiry of the time limit, he/she shall be fined not less than NT$ 10,000 and not more than NT$ 50,000 and the Relevant Authority at the place where the business is located may punish the actor(s) for each failure.
中文原文 商業登記法第31條
未經設立登記而以商業名義經營業務或為其他法律行為者，商業所在地主管機關應命行為人限期辦妥登記；屆期未辦妥者，處新臺幣一萬元以上五萬元以下罰鍰，並得按次處罰。