National Health Insurance Act Article 88

If a beneficiary subscribes to this Insurance in violation of the provision of Article 11, he/she shall be subject to a penalty of no less than three thousand and no more than fifteen thousand New Taiwan Dollars in addition to the payment of insurance premium shortfall.The payment of the insurance premium shortfall described in the preceding paragraph is limited to those payable within the most recent five years.
中文原文 全民健康保險法第88條
保險對象違反第十一條規定參加本保險者,除追繳短繳之保險費外,並處新臺幣三千元以上一萬五千元以下罰鍰。
前項追繳短繳之保險費,以最近五年內之保險費為限。

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