Tobacco Hazards Prevention Act Article 42

For persons under the age of 20 who are in violation of Paragraph 1 of Article 16, the competent authorities in the special municipal or county (city) competent authority shall issue a notification for the person to receive the smoking cessation education within a specified period of time. The parents or guardians of the minors shall be ordered to make the minor violators attend the session.Those under the age of 20 who fail to receive the smoking cessation education prescribed in the preceding paragraph for a legitimate reason shall be fined in an amount of no less than NTD 2,000 but no more than NTD 10,000, and shall be fined for each violation. For minor violators, their parents or guardians are the subject of the fine.The regulations concerning the implementation method, the content, hours, implementing agencies, and other matters to be observed in relation to the smoking cessation education pursuant to Paragraph 1 of this Article shall be stipulated by the central competent authority.
中文原文 菸害防制法第42條
未滿二十歲之人違反第十六條第一項規定吸菸,直轄市、縣(市)主管機關應通知其限期接受戒菸教育;未成年者,並應令其父母或監護人使其到場。
未滿二十歲之人無正當理由未依前項通知接受戒菸教育者,處新臺幣二千元以上一萬元以下罰鍰,並按次處罰;行為人為未成年者,處罰其父母或監護人。
第一項戒菸教育之實施方式、內容、時數、執行單位及其他應遵行事項之辦法,由中央主管機關定之。

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