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.