Employee Welfare Fund Act Article 11

The competent authority shall order those who have violated Articles 2 and 3 for not appropriating or appropriating insufficient funds for employee welfare to appropriate the funds and also impose an administrative fine of no more than 1,000 yuan on the responsible person of business operations.
中文原文 職工福利金條例第11條
違反第二條、第三條之規定,不為提撥或提撥不足額者,除由主管官署責令提撥外,處負責人以一千元以下罰鍰。

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