Tobacco Hazards Prevention Act Article 31

Any person who is not in the business of manufacturing, importing, advertising or mass media or not an advertisement client committing the following violations shall be fined in an amount of no less than NTD 200,000 but no more than NTD 1,000,000, and shall be ordered to make corrections within a specified period of time; those who fail shall be fined for each violation:(1) producing, receiving, disseminating, or publishing advertisements, concerning imitation tobacco products or their components in violation of Sub-paragraph 2 of Paragraph 1, Article 15;(2) producing, receiving, disseminating, or publishing advertisements, concerning the designated tobacco products or their essential components in violation of Sub-paragraph 3 of Paragraph 1, Article 15.
中文原文 菸害防制法第31條
製造業、輸入業、廣告業、傳播媒體業者或廣告委託人以外之人,有下列情形之一者,處新臺幣二十萬元以上一百萬元以下罰鍰,並令其限期改善;屆期未改善者,按次處罰:
一、違反第十五條第一項第二款規定,製作廣告、接受傳播或刊載類菸品或其組合元件。
二、違反第十五條第一項第三款規定,製作廣告、接受傳播或刊載指定菸品或其必要之組合元件。

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