Labor Pension Act Article 49

When an employer violates Article 8-1, Article 9, Article 18, Paragraph 1 of Article 20, Paragraph 2 of Article 21, Article 35 or Article 39, and fails to file the application for contribution, fails to file the application for termination of contribution, fails to prepare the worker roster or preserve documents, they shall be notified to improve within a given period; failure to improve by the end of given period shall result in a fine of no less than N.T.$20,000 but no more than N.T.$100,000. The fine shall be consecutively imposed on a monthly basis until the date of correction.
中文原文 勞工退休金條例第49條
雇主違反第八條之一第五項、第九條、第十八條、第二十條第一項、第二十一條第二項、第三十五條之二或第三十九條規定,未辦理申報提繳、停繳手續、置備名冊或保存文件,經限期改善,屆期未改善者,處新臺幣二萬元以上十萬元以下罰鍰,並按月處罰至改正為止。

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