Child and Youth Sexual Exploitation Prevention Act Article 49
Any person (who is ordered (required) (by the competent authority at the special municipality or city (county) level) to take parental education and counseling mentioned in Article 29) that refuses to take the said parental education and counseling or refuses to complete the hours required for taking the said parental education and counseling shall be subject to a fine of not less than three thousand New Taiwan dollars (NT$3,000) and not more than fifteen thousand New Taiwan dollars (NT$15,000). The competent authority at the special municipality or city (county) level may impose the aforesaid fines on any of the aforesaid persons consecutively per violation.Any of the parents or the guardian(s) of a child or a youth, or any other person who actually takes care of a child or a youth, fails to diligently fulfill his or her responsibilities to watch over the said child or the said youth to cooperate, resulting in the refusal of the said child or the said youth to take counseling treatment(s) or to be followed up, as prescribed in Paragraph 1 of Article 23 and Article 30, shall be subject to a fine of not less than one thousand two hundred New Taiwan dollars (NT$1,200) and not more than six thousand New Taiwan dollars (NT$6,000).