Tobacco Hazards Prevention Act Article 41

Any person in violation of Paragraphs 3 or 4 of Article 15 on evading, obstructing or refusing matters required by the competent authority shall be fined in an amount of no less than NTD 10,000 but no more than NTD 50,000, and shall be ordered to make corrections within a specified period of time. Those who fail to make corrections within the specified period of time shall be fined for each violation.The person in charge of a site or employees who evade, obstruct, or refuse the inspection conducted by the municipal or county (city) competent authority in Article 22 shall be fined in an amount of no less than NTD 10,000 but no more than NTD 50,000.
中文原文 菸害防制法第41條
違反第十五條第三項或第四項規定,規避、妨礙或拒絕主管機關要求之事項者,處新臺幣一萬元以上五萬元以下罰鍰,並得限期令其改善;屆期未改善者,得按次處罰之。
場所負責人或從業人員規避、妨礙或拒絕直轄市、縣(市)主管機關依第二十二條規定所為檢查者,處新臺幣一萬元以上五萬元以下罰鍰。

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