Regulations for Motor Vehicle Safety Investigation, Recall /Correction, Supervision and Management(The official Regulations are written in Chinese, this English edition is for your reference only.) Article 22

If the manufacturers, import agents and importers have one of the following conditions, they will be penalized according to Paragraph 5 of Article 77-1 of the Law:1.Unable to submit recall and correction plan, publish recall information or inform vehicle owner according to Article 15, and being asked to conduct it before the deadline specified by the MOTC, but still not to conduct the recall and correction plan by the deadline.2.Unable to conduct the MOTC-approved recall and correction plan and according to the specified deadline, as stipulated in Article 16,still not to conduct the recall and correction plan by the deadline.
中文原文 汽車安全性調查召回改正及監督管理辦法第22條
製造廠、進口商或進口人有下列情形之一者,依本法第七十七條之一第五項規定處罰:
一、未依第十五條規定提出召回改正計畫或辦理公告、通知車主,經交通部限期辦理,屆期仍不遵行召回改正者。
二、未依第十六條交通部核可之計畫及限期執行召回改正,屆期仍不遵行召回改正者。

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