Act Governing Relations with Hong Kong and Macau Article 47-1

Any resident of Hong Kong or Macau Area who overstays the authorized duration of stay or residency shall be punished by the National Immigration Agency of the Ministry of the Interior with an administrative fine in a sum not less than two thousand but not more than ten thousand New Taiwan Dollars.
中文原文 香港澳門關係條例第47-1條
香港或澳門居民逾期停留或居留者,由內政部移民署處新臺幣二千元以上一萬元以下罰鍰。

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