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.