The Seafarer Act Article 81

The employer who fails to pay the severance pays in accordance with Paragraph 3 of Article 19 or Article 39 shall be punished a penalty of no more than ninety thousand New Taiwan Dollars (NT$90,000).
中文原文 船員法第81條
雇用人未依第十九條第三項或第三十九條規定發給資遣費者,處新臺幣九萬元以下罰金。

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