Tobacco Hazards Prevention Act Article 35

Manufacturers or importers in violation of Paragraph 1of Article 11 on the reporting obligation, or Paragraph 3 of Article 11 on the content, timing, or procedural elements, or the falsehoods or omissions of reported materials, shall be fined in an amount of no less than NTD 100,000 but no more than NTD 500,000, and shall be ordered to make corrections within in a specified period of time; those who fail to make corrections within the specified period of time shall be fined for each violation.Those who evade, obstruct, or refuse the sampling inspection (tests) or the request for the original test records or other relevant materials by the central competent authority in Paragraph 2 of Article 11 shall be fined in an amount of no less than NTD 100,000 but no more than NTD 500,000.
中文原文 菸害防制法第35條
違反第十一條第一項規定未辦理申報,或違反同條第三項所定辦法中有關申報內容、時間或程序之規定,或申報之資料虛偽不實者,處新臺幣十萬元以上五十萬元以下罰鍰,並令其限期改善;屆期未改善者,按次處罰。
規避、妨礙或拒絕中央主管機關依第十一條第二項所為之取樣檢查(驗)、要求提供原始檢驗紀錄或其他相關資料者,處新臺幣十萬元以上五十萬元以下罰鍰。

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