Act for the Development of Tourism Article 59

Those who operate the businesses as tour guides or tour managers without first obtaining operation licenses in accordance with Article 32 shall be fined between NT$10,000 and 50,000 and be prohibited from operating the businesses.
中文原文 發展觀光條例第59條
未依第三十二條規定取得執業證而執行導遊人員或領隊人員業務者,處新臺幣一萬元以上五萬元以下罰鍰,並禁止其執業。

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