Act Governing Relations between the People of the Taiwan Area and the Mainland Area Article 90-2
Any person who violates the provisions of Paragraph 1 of Article 33-1 or Paragraph 1 of Article 33-2 shall be punished with an administrative fine of not less than one hundred thousand but not more than five hundred thousand New Taiwan Dollars, or in addition thereto, consecutive fines according to the times of violation.Any person who violates the provisions of Paragraph 2 of Article 33-1 or Paragraph 1 or 2 of Article 33-3 shall be punished with an administrative fine of not less than ten thousand but not more than five hundred thousand New Taiwan Dollars, or in addition thereto, an order by the competent authorities that the violation shall be reported or rectified within a specified time limit; failure for reporting or rectification by the expiration of the aforementioned time limit may be punished with consecutive fines according to the times of violation until the reporting or rectification is done.