Child and Juvenile Welfare and Rights Protection Act Article 92

For publications other than newspapers, video programs, game software, or other items that the competent authority determines may affect the physical and mental health of children and juveniles and should be classified, if the person obligated to manage classification has any of the following circumstances, they shall be fined NT$50,000 to NT$250,000 and ordered to make improvements within a time limit. If they fail to improve by the deadline, continuous penalties may be imposed:1. Violation of Article 44, Paragraph 1, by failing to classify.2. Violation of the regulations on classification categories or content as stipulated in the regulations under Article 44, Paragraph 3.If the person obligated to manage classification mentioned in the preceding paragraph violates the regulations on labeling as stipulated in the regulations under Article 44, Paragraph 3, they shall be fined NT$30,000 to NT$150,000 and ordered to make improvements within a time limit. If they fail to improve by the deadline, continuous penalties may be imposed.Any person who violates Article 44, Paragraph 2, shall be fined NT$10,000 to NT$50,000, and have their name or organization name publicly disclosed, and be ordered to make improvements within a time limit; if they fail to improve by the deadline, continuous penalties may be imposed.
中文原文 兒童及少年福利與權益保障法第92條
新聞紙以外之出版品、錄影節目帶、遊戲軟體或其他經主管機關認定有影響兒童及少年身心健康之虞應予分級之物品,其有分級管理義務之人有下列情形之一者,處新臺幣五萬元以上二十五萬元以下罰鍰,並命其限期改善,屆期未改善者,得按次處罰:
一、違反第四十四條第一項規定,未予分級。
二、違反依第四十四條第三項所定辦法中有關分級類別或內容之規定。
前項有分級管理義務之人違反依第四十四條第三項所定辦法中有關標示之規定者,處新臺幣三萬元以上十五萬元以下罰鍰,並命其限期改善,屆期未改善者,得按次處罰。
違反第四十四條第二項規定者,處新臺幣一萬元以上五萬元以下罰鍰,並公布其姓名或名稱及命其限期改善;屆期未改善者,得按次處罰。

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