Tobacco Hazards Prevention Act Article 26

Manufacturers or importers committing the following violations shall be punished by a fine in an amount of no less than NTD 10,000,000 but no more than NTD 50,000,000, and shall be ordered to make corrections, recall, destruct, or return the products within a specified period of time. Those who fail to make corrections, recall, destruct, or return the products within the specified time shall be fined for each violation:(1) manufacturing or importing imitation tobacco products or their components in violation of Sub-paragraph 2 of Paragraph 1, Article 15.(2) manufacturing or importing designated tobacco products or their essential components in violation of Sub-paragraph 3 of Paragraph 1, Article 15.Any person, other than the manufacturer or importer, in violation of the preceding paragraph, shall be fined in an amount of no less than NTD 50,000 but no more than NTD 5,000,000, and shall be ordered to make corrections, recall, destruct, or return the products within a specified period of time. Those who fail to make corrections, recall, destruct, or return the products within the specified period of time will be fined for each violation.
中文原文 菸害防制法第26條
製造或輸入業者,有下列情形之一者,處新臺幣一千萬元以上五千萬元以下罰鍰,並令其限期改善、回收、銷毀或退運;屆期未改善、回收、銷毀或退運者,按次處罰:
一、違反第十五條第一項第二款規定,製造、輸入類菸品或其組合元件。
二、違反第十五條第一項第三款規定,製造、輸入指定菸品或其必要之組合元件。
製造或輸入業者以外之人,有前項各款情形之一者,處新臺幣五萬元以上五百萬元以下罰鍰,並令其限期改善、回收、銷毀或退運;屆期未改善、回收、銷毀或退運者,按次處罰。

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