People with Disabilities Rights Protection Act Article 103
The competent authorities of individual levels in charge of labor shall publicize the violators against the regulations referred to in Paragraph 1 or 2 of Article 38.The persons who do not abide by the regulations in Paragraph 2 of Article 43 and pay the difference subsidies periodically, will be fined a delinquency charge with overdue fine of 0.2% of the unpaid difference subsidies each day since the day next to the difference subsidies due until one day before the complete payment. The total delinquency charge with overdue fine is limited within one time of the unpaid difference subsidies.The income of the above delinquency charge shall be included in the exclusive account of the employment fund set up by the municipal and county (city) governments for people with disabilities, and shall be used for exclusive purposes.