Those who enable Hong Kong or Macau Residents to illegally enter the Taiwan Area shall be sentenced to imprisonment of up to five years, temporary detention , and/or a fine of not more than NT$500,000.
Those who commit the offense specified in the preceding paragraph in an attempt to make profits shall be sentenced to imprisonment of at least one but not more than seven years and may be fined not more than NT$1 million.
Attempted crimes specified in the preceding two paragraphs are punishable.

Any resident of Hong Kong or Macau Area who overstays the authorized duration of stay or residency shall be punished by the National Immigration Agency of the Ministry of the Interior with an administrative fine in a sum not less than two thousand but not more than ten thousand New Taiwan Dollars.

Any owner, operator, captain, or pilot of a Republic of China vessel who violates orders pertaining to the restrictions or prohibitions specified in Article 24, Paragraph 1, of this Act, shall be fined at least NT$1 million but not more than NT$10 million. Furthermore, the sea vessel may be enjoined from sailing for a specified period of time, its pertinent certificates and licenses canceled or revoked, and the professional licenses or credentials of its captain or pilot suspended or revoked. Any owner, operator, captain or pilot of Hong Kong or Macau vessel who violates orders pertaining to the restrictions or prohibitions specified in Article 24, Paragraph 2, of this Act, shall be fined at least NT$1 million but not more than NT$10 million.
Any foreign vessel that violates orders pertaining to the restrictions or prohibitions specified in Article 25 of this Act shall be fined at least NT$30,000 but not more than NT$300,000. Furthermore, said foreign vessel may be prohibited, for a specified period of time, from loading and unloading passengers and freight in harbors of the Republic of China, or entering and exiting harbors of the Republic of China.
When the vessels specified in the first and second paragraphs of this article are fishing boats, the fine shall be at least NT$100,000 but not more than NT$1 million.

Any owner, user, captain or pilot of a civil aircraft registered in the Republic of China who violates the terms of permission, or the orders pertaining to the restrictions or prohibitions specified in Article 26, Paragraph 1, of this Act, shall be fined at least NT$1 million but not more than NT$10 million. Furthermore, such civil aircraft may be grounded for a specified period of time, its pertinent certificates canceled or revoked, and the professional licenses of its captain or pilot suspended or revoked.
Any owner, user, captain or pilot of a civil aircraft registered in Hong Kong or Macau who violates the terms of permission, or the orders pertaining to the restrictions or prohibitions specified in Article 26, Paragraph 1, of this Act, shall be fined at least NT$1 million but not more than NT$10 million.

Any party engaging in investment or technical cooperation in violation of the provisions in Article 30 of this Act shall be fined at least NT$100,000 but not more than NT$500,000. Furthermore, said party shall be ordered to cease the investment or technical cooperation within a specified period of time. If the investment or technical cooperation is not ceased by the specified deadline, said party shall be repeatedly fined.

Any party violating the provisions of Article 32 of this Act shall be fined at least NT$3 million but not more than NT$15 million. Furthermore, said party shall be ordered to suspend the establishment process within a specified period of time. If the establishment process is not suspended by the specified deadline, said party shall be repeatedly fined.

Any party violating orders pertaining to the restrictions or prohibitions on the inflow and outflow of Hong Kong or Macau currency and negotiable instruments to and from the Taiwan Area provided for in Article 33, Paragraph 2, of this Act, shall have the undeclared currency or negotiable instruments confiscated by customs.
If orders pertaining to restrictions or prohibitions on the sale, exchange, or other transactions involving Hong Kong and Macau in the Taiwan Area provided for in Article 33, Paragraph 2, of this Act are violated, the currency, securities and other funds involved in such transactions shall be confiscated. If any bank or other institution designated by the Central Bank of China to conduct foreign exchange operations violates said orders, the Central Bank of China shall, according to the severity of the offense, partially or fully suspend the violator's foreign exchange operations for a specified period of time.

Any party violating orders pertaining to the restrictions or prohibitions to be promulgated in accordance with Article 34 of this Act, shall be fined at least NT$3 million but not more than NT$15 million. If said party is a bank designated by the Central Bank of China to conduct foreign exchange operations, the Central Bank of China shall, according to the severity of the offense, partially or fully suspend the violator's foreign exchange operations for a specified period of time.

Any person violating the provisions of Article 23 of this Act shall be fined at least NT$40,000 but not more than NT$200,000.
The publications, films, videotapes, and radio and television programs covered in the preceding paragraph shall be confiscated regardless of ownership.

The fines prescribed in this Act shall be imposed by the agencies concerned. Cases in which said fines are not paid within the specified period of time shall be referred to the court for compulsory collection.