Any person who practices physical therapy without being qualified as a physical therapist or physical therapy technician shall be subject to punishment with imprisonment for a period up to three (3) years; they may in addition thereto, be imposed with a fine of more than NT$30,000 and less than NT$ 150,000. This Article however shall not apply to students from departments, sections or faculties related to physical therapy, who are employed as interns and practice physical therapy under the guidance of a licensed physical therapist, or graduates who, within six (6) months after obtaining graduation certificates, are employed as interns and practice physical therapy under the guidance of a licensed physical therapist.
The punishment imposed on the offender set forth in the preceding Paragraph shall be increased by up to one-half (1/2) in accordance with the Criminal Law in case that the said offence results in personal death or serious personal injury.

A physical therapist who violates Paragraph 2, Article 12 or a physical therapy technician who violates Paragraph 2, Article 17 shall be subject to punishment with imprisonment for a period up to two (2) years and may in addition thereto, be imposed with a fine of more than NT$30,000 and less than NT$ 150,000.
The punishment imposed on the offender set forth in the preceding Paragraph shall be increased by up to one-half (1/2) in accordance with the Criminal Law in case that the said offence results in personal death or serious personal injury.
The offender set forth in the preceding two Paragraphs shall be subject to a suspension of practice for more than one (1) month and less than one (1) year. In case of serious violations, his/her practice license, physical therapist or physical therapy technician certificate shall be annulled.

In the event that a physical therapist or physical therapy technician leases his/her license to other person for uses, his/her physical therapist or physical therapy technician certificate shall be annulled; in the event that he/she involves in criminal offenses, he/she shall be transferred to the prosecutor’s authority, which administers such an affair, for the authority’s handling in accordance with the law.

A physical therapist or physical therapy technician who has one of the following circumstances shall be imposed with a fine of more than NT$ 20,000 and less than NT$ 100,000. In case of serious violations, he/she shall be subject to a suspension of practice for more than one (1) month and less than one (1) year, and his/her practice license shall be annulled. In addition, in the event that he/she involves in criminal offenses, he/she shall be transferred to the prosecutor’s authority which administers such an affair for the authority’s handling in accordance with the law.
1. Violation of Article 16.
2. Violating the law or committing improper acts in practice.

Any person who violates any of Paragraphs 1 and 2 of Article 7, Article 9, Paragraphs 1 and 3 of Article 10, Paragraph 1 of Article 11, or Article 15, shall be imposed with a fine of more than NT$ 10,000 and less than NT$ 50,000.
Any person who violates any of Paragraphs 1 and 2 of Article 7, Paragraphs 1 and 3 of Article 10 or Paragraph 1 of Article 11 shall be punished in accordance with the provision of the preceding Paragraph hereof, and shall be ordered to correct within a prescribed time limit. The person who has been imposed with penalties three (3) times and has not corrected within the time limit shall be subject to a suspension of practice for more than one (1) month and less than one (1) year.
The competent authority of civil associations shall impose a fine of more than NT$ 10,000 and less than NT$ 50,000 on a physical therapist association or physical therapy technician association which violates Paragraph 2 of Article 11.

In the event that a physical therapist or physical therapy technician whose practice of physical therapy has been suspended still performs the practice, his/her practice license shall be annulled. In case that any person whose practice license has been annulled still practices physical therapy, the person’s physical therapist or physical therapy technician certificate shall be annulled.

A physical therapy clinic shall be imposed with a fine of more than NT$ 20,000 and less than NT$ 100,000 under any of the following circumstances. In case of serious violations, it shall be subject to an annulment of the opening permit:
1. Sheltering non-qualified physical therapists or physical therapy technicians to practice physical therapy without authorization,
2. The clinic’s practice is suspended but still continued.

Any person who violates any of the provisions, Paragraph 1 of Article 20-1, Paragraph 1 of Article 21, Paragraph 1 of Article 22, Article 23 through Article 25, Paragraph 1 of Article 27 or Article 30, or who has not complied with the standard set forth in Paragraph 4 of Article 19 shall be imposed with a fine of more than NT$ 10,000 and less than NT$ 50,000.
Any person who violates any of the provisions, Paragraph 1 of Article 20-1, Paragraph 1 of Article 21, Paragraph 1 of Article 22, Article 23 or Article 24, or who has not complied with the standard set forth in Paragraph 4 of Article 19, shall be punished in accordance with the provision of the preceding Paragraph hereof and ordered to correct within a prescribed time limit. The said person who has not corrected within the time limit shall be subject to a suspension of practice for more than one (1) month and less than one (1) year.

Any person who violates any of the provisions, Article 5, Paragraph 1 of Article 19, Paragraph 2 of Article 21, Paragraph 2 of Article 22, Paragraph 2 of Article 27, Article 28, Article 29 or Article 31 shall be imposed with a fine of more than NT$ 20,000 and less than NT$ 100,000.
Any person who violates Paragraph 2 of Article 27 shall be punished in accordance with the provision of the preceding Paragraph hereof and ordered to return the overcharged fees within a prescribed time limit. The said person who has not returned them within the time limit shall be subject to successive penalty imposed on the basis of the number of times that the person violates Paragraph 2 of Article 27.

In the event that a physical therapist who is in charge of a physical therapy clinic is suspended from practicing physical therapy or his/her practice license is annulled, the practice of his/her physical therapy clinic shall be simultaneously suspended or the clinic’s opening permit shall be annulled at the same time.
In the event that the practice of a physical therapy clinic is suspended or the clinic’s opening permit is annulled, a physical therapist who is in charge of such physical therapy clinic shall be suspended from practicing physical therapy simultaneously or his/her practice license shall be annulled at the same time.

In case that a physical therapy clinic whose opening permit has been annulled still continues to practice physical therapy, the physical therapist certificate of a physical therapist in charge of the aforesaid clinic shall be annulled.

A physical therapist who is in charge of a physical therapy clinic which violates the provisions of this Act shall be subject to the penalties under this Act.

The administrative fine, suspension from practice, revoking and annulling of practice license or opening permit prescribed in this Act shall be executed by municipal or county (city) competent authorities, unless this Act stipulates otherwise. In addition, annulling of a physical therapist or physical therapist technician certificate shall be executed by the central competent authority.

(Deleted.)