Physical Therapists Act Article 40

Any person who violates any of the provisions, Article 5, Paragraph 1 of Article 19, Paragraph 2 of Article 21, Paragraph 2 of Article 22, Paragraph 2 of Article 27, Article 28, Article 29 or Article 31 shall be imposed with a fine of more than NT$ 20,000 and less than NT$ 100,000.Any person who violates Paragraph 2 of Article 27 shall be punished in accordance with the provision of the preceding Paragraph hereof and ordered to return the overcharged fees within a prescribed time limit. The said person who has not returned them within the time limit shall be subject to successive penalty imposed on the basis of the number of times that the person violates Paragraph 2 of Article 27.
中文原文 物理治療師法第40條
違反第五條、第十九條第一項、第二十一條第二項、第二十二條第二項、第二十七條第二項、第二十八條、第二十九條或第三十一條規定之一者,處新臺幣二萬元以上十萬元以下罰鍰。
違反第二十七條第二項規定者,除依前項規定處罰外,並限期令其將超收部分退還;屆期未退還者,按次連續處罰。

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