Pedestrian Traffic Safety Facilities Act Article 12

If improvements are not completed within the time limit specified in Paragraph 2 of Article 9, competent authorities of the special municipality or county/city governments shall impose a fine of not less than NT$5,000 or NT$25,000 on the owner, user or manager of the building. The following fines shall be imposed on a case-by-case basis.
中文原文 行人交通安全設施條例第12條
未依第九條第二項規定期限完成改善者,由直轄市、縣(市)主管機關處該建築物所有權人、使用人或管理人新臺幣五千元以上二萬五千元以下罰鍰,並得按次處罰。

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