Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 79-3
Any person who violates the provisions of Sub-paragraph 4 of Article 4-4 shall be punished with an administrative fine of not less than two hundred thousand but not more than two million New Taiwan Dollars.Any person who violates the provisions of Article 5-1 shall be punished with an administrative fine of not less than two hundred thousand but not more than two million New Taiwan Dollars; where the matter of violation is serious or the person commits the same or similar violation again, it shall be punished with imprisonment of not more than five years, or detention, or in lieu thereof or in addition thereto, a fine of not less than five hundred thousand New Taiwan Dollars.In any of the situations referred to in the preceding paragraph, if the actor is a juristic person, organization, or any other institution, the responsible person shall be punished; the referred juristic person, organization, or any other institution shall be in addition punished with a fine prescribed in the preceding paragraph.