Child and Juvenile Welfare and Rights Protection Act Article 94

If an internet platform provider violates Article 46, Paragraph 3, by failing to take measures to restrict access or browse by children and juveniles or to remove content beforehand, the competent authority for the relevant business shall fine them NT$60,000 to NT$300,000 and order them 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 46-1 shall be fined NT$100,000 to NT$500,000, 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; in serious cases, they may be ordered to suspend business for one month to one year.
中文原文 兒童及少年福利與權益保障法第94條
網際網路平臺提供者違反第四十六條第三項規定,未為限制兒童及少年接取、瀏覽之措施或先行移除者,由各目的事業主管機關處新臺幣六萬元以上三十萬元以下罰鍰,並命其限期改善,屆期未改善者,得按次處罰。
違反第四十六條之一之規定者,處新臺幣十萬元以上五十萬元以下罰鍰,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;情節嚴重者,並得勒令停業一個月以上一年以下。

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