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.