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.
中文原文 臺灣地區與大陸地區人民關係條例第79-3條
違反第四條之四第四款規定者,處新臺幣二十萬元以上二百萬元以下罰鍰。
違反第五條之一規定者,處新臺幣二十萬元以上二百萬元以下罰鍰;其情節嚴重或再為相同、類似之違反行為者,處五年以下有期徒刑、拘役或科或併科新臺幣五十萬元以下罰金。
前項情形,如行為人為法人、團體或其他機構,處罰其行為負責人;對該法人、團體或其他機構,並科以前項所定之罰金。

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