Those having reporting or recording obligations pursuant to Article 15 and Article 18 of this Act that knowingly report false information or keep false records of their operations shall be punished by a maximum of three years imprisonment, detention and/or a fine of a maximum of NT$1.5 million.

The competent authority or industry competent authority may issue a fine of NT$30,000 to NT$150,000 to those to whom any one of the following situations applies. Those notified to make corrections or improvements within a limited time period that have still failed to make corrections or complete improvements by the deadline shall be issued consecutive daily fines. Serious violators may be ordered to suspend work for one month to one year, or suspend business. When necessary, violators may be ordered to terminate business.
I. A manufacturing enterprise or importer that has violated any of the items requiring compliance in Article 11, Paragraph 1 or announced items in Paragraph 2.
II. Failure to comply with specifications or use restrictions or prohibitions concerning the articles,, packaging, containers, and materials thereof specified by the central competent authority pursuant to Article 13.
III. A manufacturing enterprise or importer that has violated the regulations of Article 14 concerning product packaging.
IV. Violation of management regulations in Article 15, Paragraph 2 or Paragraph 4.
V. Violation of restrictions or prohibitions on the import or export of recycled resources specified pursuant to Article 17, Paragraph 1.
VI. Violation of reporting regulations in Article 18.
VII. Evasion, obstruction, or refusal of inspection by or requests made by the competent authority or industry competent authority pursuant to Article 21.
If an enterprise fails to comply with an order to suspend work or suspend business made in accordance with this Act, the local competent authority may make a report to the central competent authority, which shall request the industry competent authority to order the enterprise to terminate business.

“Severe circumstances” in the foregoing paragraph means those to whom any one of the following situations applies:
I. Continuing violation of the same regulation of this Act after being ordered twice in one year to make improvements within a designated time period.
II. Failure to recycle and reuse recycled resources in accordance with regulations, and seriously polluting the environment.
III. Submission of false application, reports, and records.
IV. Other situations as recognized by the competent authority.

Failure to pay fines issued pursuant to this Act by the deadline shall be referred for compulsory enforcement in accordance with the law.

The competent authority or industry competent authority shall carry out interdiction, evidence collection, and enforcement referral matters in accordance with to this Act.
Unless implemented by the industry competent authority, the special municipality, city or county competent authority shall implement penalties designated in this Act.