National Health Insurance Act Article 91

If a beneficiary who, in violation of the provision of this Act, has not subscribed to this Insurance, he or she shall be subject to a fine of no less than three thousand and no more than fifteen thousand New Taiwan Dollars and shall subscribe to this Insurance retroactively from the date on which the beneficiary is qualified for insurance. The benefits shall be suspended before the fines and insurance premiums are fully paid.
中文原文 全民健康保險法第91條
保險對象不依本法規定參加本保險者,處新臺幣三千元以上一萬五千元以下罰鍰,並追溯自合於投保條件之日起補辦投保,於罰鍰及保險費未繳清前,暫不予保險給付。

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