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.