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.
中文原文 臺灣地區與大陸地區人民關係條例第90-2條
違反第三十三條之一第一項或第三十三條之二第一項規定者,處新臺幣十萬元以上五十萬元以下罰鍰,並得按次連續處罰。
違反第三十三條之一第二項、第三十三條之三第一項或第二項規定者,處新臺幣一萬元以上五十萬元以下罰鍰,主管機關並得限期令其申報或改正;屆期未申報或改正者,並得按次連續處罰至申報或改正為止。

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